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TMI Blog2014 (12) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment on this aspect will be totally redundant and unnecessary. Regarding the process of machining of pinions, while such machining may result in the manufacture depending on the manner and extent thereof, neither the show cause notice nor the adjudication order provides any basis to infer that it actually amounted to manufacture. Even if this process is presumed to be amounting to manufacture, the demand in respect of such goods would only be to the extent of ₹ 13,12,559/- as against ₹ 74,68,635/- confirmed by the impugned order-in-original. Benefit of the said exemption cannot be denied merely because the supplier of the raw material had not submitted an undertaking as per the said Notification particularly when there h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of exemption Notification No. 214/86-CX, dated 25-3-1986. The demand has been confirmed on the ground that the suppliers of raw material, M/s. Diesel Loco Modernisation Works, have not given an undertaking to the Assistant Commissioner of Central Excise having jurisdiction over the factory of the job worker as required in terms of the said notification, inter alia, among other things, to the effect that they (the suppliers) undertake the responsibility of discharging the liabilities in respect of Central Excise duty leviable. 2. Learned Advocate for the Appellants stated that the job work was done for the Public Sector Undertaking/Government factory and there is no allegation that the goods were not duly accounted for. Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the substantial compliance on the part of the job worker and the facts of proper accounting of goods by the principal manufacturer, non-filing of undertaking by the principal manufacturer would by itself not make the job worker ineligible for the exemption. In the case of Moon Chemicals v. CCE, Thiruvananthapuram - 2007 (215) E.L.T. 434 (Tri.-Chennai) the Tribunal has come to a similar conclusion. 3. Although the case was listed for disposal of the stay application, Learned DR conceded that the issue is covered by various judicial pronouncements and therefore ld. DR had no objection if the appeal itself was taken up for final disposal and we do so accordingly. 4. We have gone through the submissions of both the parties. It is an a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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