9911796707
TMI Blog2017 (5) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... - since the gold plated crowns would have been utilized in the manufacture of watches by the principal manufacturer i.e., M/s. Titan Industries, and the same would have been cleared on payment of duty in terms of the undertaking given under N/N. 214/86, the terms of the job work Notification has been satisfied and there is no justification to demand duty from the appellant in the absence of any findings on record to the fact that there has been any diversion or non-accountal of the goods GPC/TGPC. - appeal allowed - decided in favor of appellant. - E/1186/2003-DB - Final Order No. 20644 / 2017 - Dated:- 8-5-2017 - Shri S.S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Mr. Raghavendra B. Hanjer, Advocate For the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of electroplating of crowns on job work basis for M/s. Titan Industries. Revenue justified such demand of duty by reasoning that GPC/TGPC was got manufactured by the appellant from M/s. Bangalore Refinery Work on job work basis. In terms of the provisions of Notification No.214/86, appellant has undertaken to utilize these products in the manufacture of excisable goods to be cleared on payment of duty. However, in respect of the quantum of GPC/TGPC used in the job work carried out for M/s. Titan Industries, the condition of the first job work has not been fulfilled. Consequently, show-cause notice was issued and Central Excise duty stands demanded to the extent of ₹ 2,43,674/- for the period 4/1997 to 3/2001 along with an order fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GPC/TGPC amounts to manufacture since a completely new product emerges. In terms of the job work Notification, the responsibility for payment of duty on goods manufactured as job work basis gets shifted from the job worker to the principal manufacturer getting such job work done. In this connection, the responsibility for duty payment of GPC/TGPC has been taken over by the appellant. In respect of the portion of GPC/TGPC, consumed by the appellant in the manufacture of gold plates crowns cleared on payment of duty on his own account, there is no problem since duty stands paid on such clearances. However, in respect of the portion of the gold used for the process of electroplating undertaken on job work basis for M/s. Titan Industries, no d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
