Job Worker Not Liable for Duty Demand on Re-Rolled Products Under Notification 214/86; Demand Deemed Unsustainable.

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....Job work - declaration under form 57F(4) - goods manufactured by job worker under notification no. 214/86 was cleared by the appellants at NIL rate of duty - Since duty demand has been made on re-rolled products and the appellant is not a manufacturer of the same, the demand is not sustainable - AT....