2004 (8) TMI 495

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..... [Order per : V.K. Agrawal, Member (T)]. M/s. Pragati Silicones Ltd., have challenged confirmation of demand of Central Excise duty and imposition of penalty on them by the Commissioner (Appeals) under Order-in-Appeal No. 26/04, dated 8-1-2004. 2. Shri R.C. Gupta, learned Advocate, submitted that the appellants, besides manufacturing motor vehicle parts, also undertake the job work of elec .....

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..... not amount to manufacture as no new product comes into existence; that, further, when the goods are received under Rule 4(5) of Cenvat Credit Rules, 2002, no duty is required to be paid by the job worker. We also heard Mrs. K.A. Mishra, learned SDR. 3. We have considered the submissions of both the sides. Without going into other aspect of the matter, we allow the appeal filed by the appellants .....

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