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TMI Blog2009 (8) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... e inputs, packaging material etc. supplied by the appellant to the job workers and follow all the procedures such as registration, filing return, maintenance of record etc. as a manufacturer. Accordingly, the appellants got the textile goods manufactured by the job workers and the finished excisable goods were directly cleared from the premises of job workers on payment of Central Excise duty by the appellant. Invoices were also drawn by the appellant as a manufacturer and sent to the job workers for clearing the finished goods, directly as required under the law. Thereafter, they filed refund claim of Rs. 21,96,532/- being the duty paid on the exported goods. The refund claim has been rejected by the lower authority on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the rival submissions and also gone through the records. Before we proceed further, it would be appropriate to reproduce the relevant portion of the Rule 12B of CER, 2002 "Rule 12B: Job work in textiles and textile articles - (1) Notwithstanding anything contained in these rules, every person (not being an export-oriented unit or a unit located in SEZ) who gets yarns or fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60, readymade garments falling under Chapter 61 or 62 or made up textile articles falling under Chapter 63 of First Schedule to the Tariff Act produced or manufactured on his account, on job work (hereinafter referred to as "the said person") shall obtain registration, maintain accounts, pay duty leviable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and time of removal of goods before the clearance of goods. After such clearance the job worker shall intimate to the said person, the date and time of clearance of goods for completion of the particulars by the said person in the triplicate copy of the invoice. (3) The said person may supply or cause to supply to a job worker, the following goods, namely, - (a) inputs in respect of which he may or may not have availed CENVAT credit in terms of the CENVAT Credit Rules, 2002, without reversal of the credit thereon; or (b) goods manufactured in the factory of the said person without payment of duty; under a challan, consignment note or any other document (hereinafter referred to as "document") as described in sub-rule (4), duly signed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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