9911796707
TMI Blog2011 (4) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... job workers or the supporting manufacturers, inasmuch as their names were not endorsed on the licences - The Public Notice is very clear and prescribes a procedure for getting the goods manufacture through job worker - The only bar is that the sale of imported product cannot be effected to the job worker prior to conversion. As such, we are of the view that the appellants have been able to make out a good prima facie case in their favour - Decided in favour of assessee. - C/297, 300-301, 303-306, 308 & 335/2010 - S/492-500/2011-WZB/AHD - Dated:- 5-4-2011 - Ms. Archana Wadhwa, Dr. P. Babu, JJ. REPRESENTED BY : S/Shri T. Viswanathan, Jatin Mehta, Advocates and M.A. Patel, Consultant, for the Appellant. Shri R. Nagar, SDR, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as in terms of Notification No. 214/86-CE and after obtaining requisite permission from their jurisdictional Central Excise authority. The plastic granules were converted into films/sheets by job workers and the appellants paid the appropriate Central Excise duty on the same. Subsequently, films/sheets were sold to independent buyers as also to some of the job workers. 3. In the above factual background, Revenue entertained a view that the appellants have violated the Condition No. 3 of Notification No. 32/2005-C.E., inasmuch as the parties to whom the granules were sent can neither be considered as job workers or the supporting manufacturers, inasmuch as their names were not endorsed on the licences. As such, the appellants were not the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s). 5. While dealing with the above Public Notice, the Commissioner has observed that the said procedure has been made in respect of job worker and not supporting manufacturer. The procedure says that the imported goods will not be sold to job worker, which goes to underline the fact that the entire production cannot take place in the premises of job worker. This Public Notice does not support the case of the noticee that the Target Plus Scheme can be availed of by beneficiary who has no manufacturing facility and gets entire manufacture done by job worker. We do not find any merits in the above reasoning adopted by the Commissioner. The Public Notice is very clear and prescribes a procedure for getting the goods manufacture through jo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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