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TMI Blog2015 (7) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that Tribunal in the case of Rolastar Pvt. Ltd. Vs CCE Daman [2011 (9) TMI 776 - CESTAT, AHMEDABAD] has held that provisions of Rule 10A would not apply to job worker who has completed job work and returned to the principal manufacturer. Revenue has not disputed the nature of job work undertaken by them and also not disputed the procedure followed by the principal manufacturer. - Prima facie, appellants have made out a case for waiver of total demand. Accordingly, there will be waiver of predeposit and stay of recovery during pendency of appeal - Stay granted. - Application Nos. E/Stay/41911/14, E/EH/41913/14 in E/41640/14, E/Stay/41912/14, E/EH/41914/14 in E/41641/14 - MISC ORDER No.40938-40941/2015 - Dated:- 24-6-2015 - Shri R. Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of inputs received from the principal manufacturer. He submits that inputs were received from the principal manufacturers under job work challan and since no duty was paid by the principal manufacturer on the said goods they have not availed any input credit. As a job worker, they undertake specialised activity of carbon lining on the rings and for this they imported carbon facing and the same were used for carbon lining. He further submits that they have correctly paid central excise duty on the value of materials/value addition added by them. Value of material supplied by the principal manufacturer under job work challan was not includable. The said rule includes raw material which inputs supplied under job work challan. He furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pal manufacturer so as to include the value of the goods manufactured by the appellant and lower authorities rightly demanded differential demand by invoking extended period. Further he submits the description of goods received from the principal supplier is different and the goods cleared by the appellant described as Synchronise Rings and cleared under two documents i.e.Central Excise invoice and challan. He submits that Supreme Courts judgement in the case of International Auto Ltd. Vs CCE Bihar (supra) is not applicable to their case as it did not deal with Rule 10A. 4. After considering the submissions of both sides, we find that there is no dispute on the fact that appellants carrying out job work on the goods received from the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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