9911796707
TMI Blog2008 (12) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... ailing SSI exemption under Notification No. 1/93, dated 28-2-93. They were sending these goods to job worker M/s. Fibrotex for carrying out the process of lining and were availing the benefit of Notification Nos. 83/94 and 84/94 both dated 11-4-94 which allows the SSI unit to send goods on job work basis to job worker without payment of duty by the job worker on the assessee giving an undertaking that the goods on return from the job worker will be cleared by him on payment of duty. 3. During the scrutiny RT12 returns for the months of April and May 1994 it was observed that the appellant has sent unlined textile hose pipes to M/s. Fibrotex, who had cleared the same from their premises on behalf of the appellants and all the clearances we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to be added. He, however, held that the value of the goods cleared by the job worker on behalf of M/s. Fibrotex could not have been added to the value of the appellant s as during the period April and May 1994, the appellants were not availing the benefit of Notification Nos. 83/94 and 84/94. It is against the above order that the appellants have come up in appeal. It is the appellants contention that they were not availing the benefit of Notification Nos. 83/94 and 84/94 during the period April and May 1994, as he started availing the same only with effect from 1st June, 1994, from which date the duty was being paid by them on the entire lined textile hose pipes received from their job worker. In respect of clearances of unlined tex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial year when the assessee happens to be a SSI unit and were effecting the clearances during the period April and May, 1994 also. In such a situation, the matter is required to be remanded back to the Commissioner (Appeals) to give a clear-cut finding as to whether the clearances of lined textile hose pipes effected by M/s. Fibrotex on behalf of M/s. Fire Equipment Corporation were liable to be included in the clearance of M/s. Fire Equipment Corporation or not. All relevant facts regarding declaration given under Notification Nos. 83/94 and 84/94 are to be looked into including the aspect whether such exemption can be availed for a part period and for the balance the assessee can undertake to discharge duty at his own end. Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
