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TMI Blog2017 (5) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... . Bangalore Refinery Works Pvt. Ltd., Bangalore for conversion into Gold Potassium Cyandide (GPC) and Trivalent Gold Potassium Cyanide (TGPC) by following the procedure prescribed under Notification No.214/86-CE dated 25.3.1985 (job work Notification). In terms of the provisions of this Notification, these goods which are classifiable under CETH 2837, on receiving back after job work, are required to be used in the manufacture of excisable goods which are to be cleared on payment of duty. (ii) The GPC as well as TGPC received back from the job worker, was further used in the process of electroplating crowns received from M/s. Titan Industries. For carrying out this electroplating process, the appellant acted as a job worker and after carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such crowns have been utilized by M/s. Titan Industries in the manufacture of watches and the duty has been discharged on such final products. (ii) The procedure followed is known to the department from a long period of time and hence, the demand is barred by limitation. (iii) The demand is also not justified on the grounds of revenue neutrality, since if the duty is paid on these products, the same will be availed as CENVAT credit by M/s. Titan Industries. 3. With the above background, heard Shri Raghavendra Hanjer, learned advocate appearing for the appellant as well as Dr. J. Harish, learned AR for the Revenue. 4. The appellant has sent standard gold to their job worker M/s. Bangalore Refinery Pvt. Ltd. for conversion into Gold Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be cleared on payment of duty. 4.2 The purpose of the job work Notification No.214/1986 is to shift the responsibility for payment of duty from the job worker to the principal manufacturer who gets goods manufactured from the job worker. In the present case, there are back to back job work transactions. In the first transaction, the appellant is the principal manufacturer who got standard gold converted into GPC/TGPC and undertook to discharge the duty on the consequent product. However, a portion of such goods have been used as an input for carrying out another job work transaction in which the appellant has acted as a job worker. We are of the view that since the gold plated crowns would have been utilized in the manufacture of wat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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