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TMI Blog2010 (10) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... rd, the Central Excise officers intercepted one tempo loaded with plastic storage tanks on 26-2-1998. The said goods were being transported under the cover of bill dated 26-2-1998 issued by M/s. S.S. Sales Agency. The enquiry revealed that the goods were actually loaded from the godown of M/s. Supreme Tanks Pvt. Ltd. located at Agarwal Industrial Estate, Waliv, Vasai. The premises of the said godo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial supplied by him. Statement of Smt. P.K. Bhalla, Partner of M/s. Press-O-Mech Engg. Co. was also recorded. 3. On the above basis, Revenue entertained a view that as the goods being manufactured by job workers are for M/s. Supreme Tanks Pvt. Ltd., the same has to be taken into consideration for arriving at small scale exemption limit being availed by the said appellant under Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial to their job workers for manufacture of goods and the same were being returned to the godown of the appellant where the brand name SUPREME was being affixed. He, accordingly, observed that the clearance by job workers is required to be taken into consideration for adjudging the admissibility of clearances of the appellant company. 5. On the other hand, the appellants have contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to discharge his duty liability in accordance with the law. Mere sending of raw material and getting the goods manufactured from the manufacturer on job work basis, would not convert the raw material supplier into manufacturer, so as to pay duty of Excise. This is exactly what Revenue has done in the present case. The appellants have admittedly discharged their duty liability on the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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