Goods Valuation in Job Work: Appellant Cleared of Duty u/r 4(5)(a) Due to Revenue Neutrality. Demand Set Aside. (5)(a.

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....Valuation - Job work - In one hand appellant was otherwise entitle for the manufacture and clearance the goods without payment of duty under Rule 4(5)(a) and if at all duty is payable the same is available as Cenvat credit to the BPCL and HPCL, therefore entire case is of revenue neutral - demand set aside.....