2016 (9) TMI 130

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..... al in the case of M/s Dolphine Laboratories vs. C.C.E., Ahmedabad – [2005 (3) TMI 222 - CESTAT, NEW DELHI] and Remidex Pharma Ltd. vs. C.C.E., Bangalore [2005 (7) TMI 249 - CESTAT, BANGALORE] wherein it has been held that loan licensee has supplied the raw materials to the job worker who manufacture the goods as per the specification of the loan licensee on getting processing charges, therefore, t .....

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..... ngh, Advocate for the respondents ORDER Revenue is in appeal against the impugned order on the ground that the decision of the Tribunal in the case of Remidex Pharma Ltd. vs. CCE, Bangalore- 2006 (194) ELT 288 (Tri-Bangalore) has been challenged by Revenue before the Hon ble Apex Court, therefore, the impugned order is to be set a side. 2. Heard the Id A.R. and perused the record. .....

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..... g Control authorities under the provisions of Drugs and Cosmetics rules, 1945 were also manufactured in the same premises. It was also observed that M/s Uniroyal had allowed both the said companies to use their premises, equipment and service of their qualified staff for the purpose of manufacturing their products. It was revealed from the records that respondent M/s Uniroyal Pharmaceuticals Ltd. .....

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..... the other respondents. The matter was adjudicated. On appeal before the Id. Commissioner (Appeals), it was held that M/s Uniroyal Pharmaceuticals Ltd. is the manufacturer being job worker in the light of the decision in the case of Remidex Pharma Ltd. (supra). Consequently, it was held that the prices at which M/s Uniroyal Pharmaceuticals Ltd. has cleared the goods to loan licensee itself is pay .....

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..... s to the job worker who manufacture the goods as per the specification of the loan licensee on getting processing charges, therefore, the manufacturer is the job worker who carries out entire manufacturing process in their factory. Therefore, the job worker is the manufacturer and required to pay duty at the value on which they have cleared the goods to loan licensee. We also find that the said de .....

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