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TMI Blog2013 (1) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... without payment of duty - Clearances have been permitted at the hands of the job worker by allowing the benefit of Notification No.214/86 – Assessee have received the goods viz. sacks and utilized the same for packing their final product viz. sugar on which duty has been paid - Held that:- Merely because they have not paid the duty on the sacks which were manufactured in the factory of the job wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the sacks were received back in their factory and utilized for packing the sugar. The credit taken on the granules has been utilized for the payment of duty on sugar. The department issued show-cause notice alleging that the respondents have not paid duty on the sacks as they have availed the benefit under Notification No.67/95 CE dt. 16/03/1995 on the ground that they were captively consumed. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal authority. 4. The learned advocate for the respondents strongly supports the order the Commissioner (Appeals). He particularly draws our attention to the finding of the Commissioner (Appeals) that the violation, if any, of condition of Notification No.214/86 should result in demand of duty from the job worker and that there is no such demand on the job worker. Further he submits that if t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the impugned inputs for making packing materials have been sent to the job worker under Rule 4(5) of the CCR. The goods manufactured by the job worker viz. the sacks have been returned to the respondents without payment of duty. Apparently such clearances have been permitted at the hands of the job worker by allowing the benefit of Notification No.214/86. It is not in dispute that the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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