2008 (1) TMI 818 - AT - Central Excise

Stay of order- Job work - Exemption under Notification No. 214/86-C.E. - Entitlement of respondent who is a job worker - Term job work already defined in notification - Prima facie respondents committed no irregularity - Respondents received scrap from manufacturers of hand tools and converted it into rectangular parts

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that the benefit of Notification No. 214/86 is available to the respondents. The Tribunal found no irregularity in the conversion of scrap into rectangular parts by the respondents, entitling them to the benefit under the notification. The Revenue's appeal was rejected.