Job Worker Clearances Not Clubbed with Appellant for SSI Exemption; Duty Liability on Job Worker, Not Appellant.

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....SSI Exemption - clubbing the clearances of job worker with that of the appellant - under the scheme of the Act, ipso facto the duty liability is on the job worker - the appellant is not liable to pay any central excise duty for the goods got manufactured and cleared from the job worker’s premises. - AT....