9911796707
TMI Blog2014 (2) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... cise or Deputy Commissioner that the intermediate goods being manufactured by the job worker shall be duly received in the factory of the principal and would be used in or in relation to the manufacture of the final product in his factory. In the present case, no manufacturing activity is being carried out in the premises owned by the appellant and the goods are being manufactured in fully manufactured condition in the job worker s factory. Merely because the goods are being manufactured by the job worker at the instance of the appellant, will not automatically confer the status of manufacturer on the appellant and he cannot be registered as a manufacturer - appellant cannot be held to be a manufacturer, in the absence of a factory and m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smuch as in terms of the provisions of Section 2(e) of the Central Excise Act, 1944 - a factory means any premises including the precincts thereof, wherein any part of which excisable goods other than salt are manufactured or wherein or any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily so carried on, Revenue felt that the registration granted was required to be cancelled. Accordingly, a show cause notice was issued to the appellant on 04.01.2009 proposing cancellation of the registration certificate. The said show cause notice resulted in passing of an order by the original adjudicating authority and confirmed by Commissioner (Appeals) vide which the appellant s r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to get registered himself. 5. My attention has also been drawn to the benefit of Notification No. 214/86-CE dated 01.03.1986 and it stands contended that inasmuch as the appellant is paying duty on the final product, being manufactured by the job worker after availing the cenvat credit of duty paid on the raw material, he has to be treated as the manufacturer. 6. However, I find no force in the above contention of the ld. Advocate. The registration of manufacturer has to be done in terms of the provision of Rule 9 of Central Excise Rule, 2002 whereas the Notification in question deals with the goods manufactured by a job worker. Even in terms of the said Notification, the raw material and semi finished goods have to be cleared to the j ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
