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TMI Blog2014 (7) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... ertakings only duty liability with respect to the finished specified goods is required to be discharged by the raw material suppliers. The duty liability on the manufactured goods, which come into existence and are captively consumed for which exemption is not available under SSI exemption. - Decided against the assessee. Extended period of limitation - Held that:- Being in the manufacturing and job work of goods of Chapter 74 of the Central Excise Tariff Act, 1985 it has to be held that appellant was aware that brass billets / rods come into existence and that brass billets weighing upto 5 Kgs. and certain other goods of copper are not specified goods. In view of the above, the extended period under Section 11A of the Central Excise Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of the raw material. Ld. Advocate argued that as per the undertakings given by the suppliers of the raw materials the entire duty liability of the goods manufactured by the appellant is required to be discharged by the supplier of the raw material and no duty can be demanded from the appellant. Another argument taken by the Ld. Advocate was that the extended period of limitations cannot be invoked against appellant as there is no suppression / misstatement with intention to evade payment of duty as all the intimations / declarations were filed by the appellant and raw material suppliers from time to time. That the raw materials received and the finished specified goods were cleared under proper challans and none of the billets / rods, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2003 and that the benefit of exemption notifications no.83/1994-CE, dt. 11.04.1994 and 84/1994-CE, dt. 11.04.1994 will not be available to manufacturing goods that come into existence in the appellant's factory premises. It was revenues case that the undertaking given by the raw material suppliers will not be applicable to the non-specified goods that come into existence in the appellants factory premises. For this argument he relies upon the following case laws: (i) Astron Engineers (I) Pvt. Ltd. Vs. CCE, Pune-III - 2013-TIOL-1274-CESTAT-MUM, (ii) Super Polyfabriks Ltd. Vs. CCE, Chandigarh - 1994 (114) ELT 1019 (Tribunal). 4. On the issue of time bar, Ld. A.R. argued that the required declarations filed by the raw material supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation no.8/2006-CE, dt. 01.03.2006 that certain categories of copper articles are not eligible to small scale exemption. The opening paragraph of the notification nos.83/1994-CE and 84/1994-CE, both dtd. 11.04.1994 grants exemption to the job worker with respect to specified goods of small scale exemption notification, sent back to the raw material suppliers who are availing SSI exemption. Certain procedures have been prescribed by which the raw material suppliers have to give an undertaking that the specified goods will be returned back to their premises and such specified goods received from the job worker will be used in the factory of such suppliers in or in relation to the manufacture of specified goods which are exempted under small ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FF who thereafter manufacture sacks out of the said fabrics. According to the appellants, during the manufacture of sacks, strips emerged at the intermediate stage as an inevitable consequence. 4. …………….. 5. …………….. 6. …………….. 7. ……………. 8. We have considered the submissions. We are unable to accept the contention of the appellants. The Tribunals majority decision in Dukart and Company case (supra) would not apply to the facts of the case before us. That decision primarily dealt with the aspect of computation of aggregate value of certain specified goods captively consumed used for further ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s / clarifications were filed by the suppliers of raw material with the jurisdictional central excise authorities. The inputs received and the 'specified goods' were duly cleared under prescribed challans, therefore, extended period is not invokable when such clearances of job worker are also shown in the periodical returns filed with the department. It is observed from the declarations filed by the raw material suppliers that the column in such declarations, pertaining to manufacturing process of the job work, are either kept blank by the raw material supplier or the process simply says that raw materials are converted into specified goods of notification no.1/93-CE. Similarly the challans maintained by the appellants and the raw material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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