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TMI Blog2017 (3) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer for ‘Parnala’ as the same is got manufactured by others on job work? - Held that: - supply of raw material to another for manufacturing of goods with drawing/design and specifications, does not make the supplier a manufacturer of such goods, unless it is proved that the manufacturing was done by the assessee himself and such job workers were only dummy workers of the firms - appeal di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for outflow of rainwater). The respondent-assessee neither got itself registered with the Department nor filed any declaration under Rule 174 of CER, 1944. The assessee was availing SSI exemption benefit under Notification No.8/99-CE, the Revenue observed that during the year 1999-2000, the appellant has cleared commodities under category of "Agricultural Instruments" and "Scrap" to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee preferred appeal before Ld. Commissioner (Appeals) who have been pleased to allow the appeal observing that the assessee had filed affidavits of the persons, who have done job work for him but the Revenue has not verified the validity of the affidavits of the job workers and no enquiry was made about the job workers. Excise duty is payable by the manufacturer or processor of excisable goods. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collector Vs. M.M. Khan Vatwala 1996 (84) ELT 161 and Ujagar Prints & others reported in 1988(38) 535 SC. It was also found that under the facts and circumstances, the respondent assessee is only Trader of Parnala and cannot be said to be the manufacturer as they have simply supplied material to the job workers and got the manufacture of goods or 'Parnala' from them. 4. The learned AR relies on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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