2016 (11) TMI 46

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ility for due accounting and further disposal of such credit availed inputs rest with the principal manufacturer. Duty demand of such items on the appellant job worker is not justifiable - Appeal allowed. - E/254/2009-EX [DB] - FINAL ORDER NO. 53838/2016 - Dated:- 21-9-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Present for the Appellant : Mr. P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y of duty on the product cleared by the appellant are of w.e.f. that date. The Original authority examined the clearances made w.e.f. that date to ascertain the duty liability. After dropping the demand in respect of clearances which are covered by the challans and the due declarations in terms of Notification No.214/86-CE on the part of the principal manufacturer, the demand was restricted to o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... with the principal manufacturer. Duty demand of such items on the appellant job worker is not justifiable. Further, the delay in filing declaration under Notification No. 214/86-CE by the principal manufacturer alone cannot be a reason for confirmation of duty demand. Reference can be made to the decision of Honble Kerala High Court in Excel Corrugated Boxes Pvt. Ltd. 2009 (237) ELT 454 (Keral .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X