9911796707
TMI Blog2015 (4) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... en accepted, as there are not contrary findings and the Revenue's ground of appeal are also not contradicting the said submissions made by the assessee. In the absence of any counter to submissions that the activity undertaken by the appellant/assessee amounts to manufacture and they have discharged the Central Excise duty, the same process if it is undertaken on job work, cannot be held as not manufacturing process. First appellate authority has rightly relied upon the benefit of Notification No. 202/88-CE dated 20/05/1988 which clearly indicates the exemption to certain final products made from the specific products. It is settled law that an exemption from Central Excise duty can be granted only to manufacturer of products. The benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the above process has been recognized as amounting to manufacture in terms of Central Excise Tariff Act, 1985 w.e.f. 01/03/2005, which implies that prior to 01/03/2005 the above process was not amounting to manufacture. On verification of the records of the appellant for the period 10/09/2004 to 28/02/2005 it was noticed that they have recovered processing charges of ₹ 31,30,543/- from M/s. Sunflag Iron and Steel Company Ltd., Warthi and M/s. NHK Spring India Ltd., Malanpur, however, they have not paid service tax, on processing charges recovered from the above parties for job work under the category Business Auxiliary Service . As per clause (v) of Section 65 of the Finance Act, 1994, the activity of production of goods on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by the first appellate authority for more than one reasons; i) Firstly, the first appellate authority has recorded clearly besides, appellants are also converting black bars into bright bars by availing Cenvat Credit on the inputs and clearing finished goods on payment of Central Excise Duty. When the process is accepted as a process of manufacture, it is not correct or logical to conclude that the same process when carried on job work basis does not amount to manufacturing . This submission of the assessee before the first appellate authority has been accepted, as there are not contrary findings and the Revenue's ground of appeal are also not contradicting the said submissions made by the assessee. In the absence of any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
