2017 (2) TMI 366

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icles of plastic manufactured is on clearance from the job worker’s premises. When there is no dispute that the job worker has manufactured the articles of plastic, and there being no declaration from the appellant under N/N. 214/86, obviously the job worker is the manufacturer of the final products as he converts the raw material into finished products - appeal allowed - decided in favor of appel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tc. It is his submission that appellant, being supplier of raw materials and recipient of the finished goods manufactured as per the design of appellant from the job worker, is the manufacturer of final products and liable to pay the Central Excise duty. 4. On perusal of the records we notice that the lower authorities have categorically recorded that appellant is supplier of raw materials and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ufactured the articles of plastic, and there being no declaration from the appellant under Notification No. 214/86, obviously the job worker is the manufacturer of the final products as he converts the raw material into finished products. 6. In view of the foregoing we hold that appellant has a case on merits accordingly, in the facts and circumstances of this case, the impugned order is set as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X