9911796707
TMI Blog2012 (5) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... The case of the Revenue is that the appellants were clearing their final product i.e Lacquered Metalised Polyester film without payment of duty to the job worker and therefore it cannot be said that the same is semi-finished processing to the job worker - Held that: as the appellant are registered with the Revenue in the manufacture of two products, one is dutiable and the other is exempted. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants were clearing Lacquered Metalised Polyester film on payment of appropriate duty. The appellants were also clearing Lacquered Metalised Polyester film to the job worker under Rule 57F(4) challans for further processing in the manufacture of Imitation Zari. Imitation Zari was received by the appellant and after packing the same were cleared at nil rate of duty as Imitation Zari is exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er rule 57CC of the Central Excise Rules. In response to the letter written by the appellant, the jurisdictional Superintendent vide letter dated 7.1.2000 directed the appellant to pay an amount equivalent to the credit of duty attributable to inputs contained in the exempted final product at the time of clearance from the factory. On receipt of this letter, the appellant started clearing Zari aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Zari. The appellant started clearing Zari which is exempted product on payment of 8% of the price of the zari in view of provisions of rule 57CC of the Central Excise Rules and informed the Revenue in March 1999. The jurisdictional Superintendent in January 2000 directed the appellant to reverse the credit attributable to the inputs contained in the exempted final product i.e zari. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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