2018 (5) TMI 2182

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....or the Respondent. ORDER Per Bench Brief facts are that the appellants are manufacturers of Deisel engines falling under Chapter 84 of CETA, 1985. They engaged job workers for carrying out various operations on the raw materials in the process of manufacture of final products. During such processing, scrap arises in the job workers premises. The department was of the view that the job workers....