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TMI Blog2015 (9) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... under N/N. 214/86-C.E. ibid - Held that: - As per C.B.E. & C. Circular No. 306/22/97-CX., dated 20-3-1997, the duty liability is on the manufacturer not on the job worker. If the supplier has not reversed 10% of the Cenvat credit on the inputs, it is the supplier to be asked to reverse the same, not the respondent. Moreover, the duty liability is to suffered on the final product by the principal m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase are that respondent was engaged in manufacture of Texturised Polyester Filament Yarn falling under CTH 5402 of CETA, 1985. The respondent undertook process of dyeing of Texturised Polyester Filament Yarn on behalf of M/s Bhiwani Textile Mills, Bhiwani on job work basis. The said dye Texturised Polyester Filament Yarn was further utilized for manufacture of manmade fabrics falling under CTH 55 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The learned AR submits that the respondent are not entitled for the benefit of Notification No. 214/86-C.E. ibid. Moreover, as per Rule 57F of Central Excise Rules, 1944 the supplier of input was required to debit an amount of 10% of the value of inputs while clearing the inputs to the appellant for converting into dye Texturised Polyester Filament Yarn which the supplier of input fail to do s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issions. 7. In this case the respondent were doing job work of dyeing on Texturised Polyester Filament Yarn supplied by M/s Bhiwani Textile Mills, Bhiwani on job work basis. The respondent whatever inputs have been received, the same has been returned to the principal manufacturer after execution of the job work. Therefore, the C.B.E. C. Circular No. 306/22/97-CX., dated 20-3-1997 applies to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. the respondent. Therefore, the provision of Rule 57F(4) of Central Excise Rules, 1944 are squarely to be applicable to the facts of this case. In this situation, the respondent is not liable to pay any duty. Accordingly, we do not find any infirmity with the impugned order same is upheld. 9. Appeal filed by the Revenue is dismissed. (Operative part of the order pronounced in the open C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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