2007 (5) TMI 57

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....he appellants have sent Forged Rings to their job workers for machining and received back equal number of machined rings which have been used in further manufacture of Tapered Roller Cartridge Bearings. In the process of machining at the hand of the job workers, some scrap has been generated. Some of the job workers have paid duty on the said scrap and some of them have cleared the scrap availing ....