2011 (9) TMI 867

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..... 6 - Held that:- Circular No. 306/22/97-CX., dated 20-3-1997states, that duty liability is dischargeable by manufacturer of final goods and not by job worker if the goods are received for job work under Rule 57F(4) of Central Excise Rules, 1944. The Circular is subordinate to the legislative mandate incorporated in Notification. Therefore, the Circular is to be read in same spirit as the law requir .....

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..... 993-94 and the job worked goods were not liable to duty following Circular No. 306/22/97-CX., dated 20-3-1997. She also submits that job workers were exempt from payment of duty in terms of Notification No. 214/86-C.E., dated 25-3-1986. According to the practice of the appellant, the job worked goods had gone through the process of law and that has been ultimately used for manufacture of the final .....

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..... d goods were used in manufacture of duty paying goods and third condition in the Notification to the effect that the ultimate manufacturer shall discharge the liability of the job worked goods was not available according to his perception. Therefore, he held that when the pre-requisite condition to avail the benefit of the concerned Notification was not fulfilled, the appellant was rightly denied .....

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..... Circular categorically states, that duty liability is dischargeable by manufacturer of final goods and not by job worker if the goods are received for job work under Rule 57F(4) of Central Excise Rules, 1944. The Circular is subordinate to the legislative mandate incorporated in Notification. Therefore, the Circular is to be read in same spirit as the law requires. When the appellant claims to be .....

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..... nvat credit or sent the goods for job work under Rule 57F(4) of Central Excise Rules, 1944. 7. When our aforesaid exercise does not convince us to say that the appellant has any case to go in its favour, we are compelled to uphold the appellant order passed by the ld. Commissioner (Appeals). Accordingly appeal is dismissed. (Dictated and pronounced in the open Court)
Case laws, Decision .....

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