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TMI Blog2014 (8) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... the resultant job worked materials were cleared under Delivery Challans and invoices under the name as specified in the Purchase Orders - applicant undertook the job work on behalf of their client M/s. BHEL There is no dispute that the job work materials used in relation or in relation to the manufacturer of the components of boiler. Prima facie , we find that the present case is covered by Exemption Notification No.8/2005-ST, dated 01.03.2005 and also supported by the decision of the Tribunal in the case of M/s. Munish Forge Pvt. Ltd. (2014 (6) TMI 492 - CESTAT NEW DELHI). The case law M/s. Tansi Engineering Works (1996 (8) TMI 256 - CEGAT, MADRAS) is related to the circumstances of the present case. In view of the above discussion, we wai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Duty leviable on the final products including waste and scrap on the job work material. M/s. BHEL had given a certificate in respect of job work by the applicant which is reproduced below:- This is to certify that we are sending raw materials in the form of steel plates, rods, sheets etc., to M/s. Pioneer Engineering Industries, No.2, Chennai Bye-pass Road, Subramanyapuram, Trichy 620 020 for conversion into parts of boilers by following the procedure prescribed in Notification No.214/86-CE. We cannot use the steel plates without such conversion into boilers components. We have also provided the drawings and Work Orders for the same. The nature of process involved is Cutting, Drilling, Pressing, Welding etc., a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by their customers along with Purchase Order, Delivery Challans and drawings and processes were undertaken by the applicant as per the drawing supplied by their customers and the resultant job worked materials were cleared under Delivery Challans and invoices under the name as specified in the Purchase Orders. 7. It is noted that the applicant also claimed the benefit under Service Tax Notification No.8/2005-ST, dated 01.03.2005. The relevant portion of the said Notification is reproduced below:- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government on being satisfied that it is necessary in the public inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced below: The service tax demand is in respect of the transaction between the appellant and their principal manufacturer M/s. Dev Arjuna Cast Forge Pvt. Ltd., for whom the appellant had done the job work of converting rounds into handles which are a part of scaffolding. M/s. Dev Arjuna Cast Forge Pvt. Ltd. manufacture scaffolding items for supply to M/s. L T . A part of the scaffolding item viz. Handle is got manufactured by M/s. Dev Arjuna Cast Forge Pvt. Ltd., through the appellant out of the rounds supplied to them. It is not disputed that the appellant subjected those rounds to the process of cutting, bending, threading and finished processes like shot blasting, het treatment, etc. It is also not disputed that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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