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TMI Blog2008 (1) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer are fully exempt - since the Not. 214/86 is not applicable; the appellants are not responsible for paying any duty on the impugned materials processed by the job workers, even if the same were to be held as excisable - E/EDM 603-604/2004 - A-128-129/KOL/2008 - Dated:- 22-1-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per: Chittaranjan Sat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even in the case of low priced footwear. He also states that all along under Notification No. 10/96-CE. dated 23-7-1996, exemption was available to parts of exempted footwear used in the factory of production except for the period from 1-3-2001 to 20-9-2001. 2.1 Shri Khaitan submits that in respect of the raw materials and inputs supplied by the appellants to their job workers in these two cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tates that if at all duty was to be paid, the same should have been demanded from the job workers. In this connection, he cites a decision of this Bench in the case of Hindusthan Engineering Industries Ltd. v. C.C.Ex, Kolkata II videOrder No. A-33/KOL/08 dated 7-1-2008, which has decided on a similar issue relating to intermediate goods used in the manufacture of exempted railway wagons. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Rules, 1944, where the credit of duty on raw materials and inputs was taken by the manufacturer before sending the same to the job workers. As such, the appeals before us are different from the one which was decided in the case of Shri Ram Rayons (cited supra). The appeals before us are akin to the one we have decided in the case of M/s. Hindusthan Engineering Industries Ltd. (cited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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