Central Excise Laws: Inputs for Job Work Can Be Used for Self-Manufacturing Without Duty or Credit Reversal.

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Full Text of the Document

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....Demand - Inputs inter utilised - No provision in Act or Rules that inputs meant for manufacture on job work cannot be utilised for manufacture on their own account and vice versa - Removal within factory is not removal for home consumption from factory which alone invites reversal of credit or payment of duty - AT....