9911796707
TMI Blog2017 (11) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... edure for undertaking the job work for other manufacturer, who were using the said intermediate goods in the manufacture of their final products, the appellant is entitled to benefit of the job work scheme in terms of Rule 4(5)(a) of Cenvat credit Rules, even though they were, inadvertently, discharging their duty liability - matter needs verification - appeal allowed by way of remand. - E/3060/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m for two types of customers. (i)- Where the principal was itself a manufacturer and was sending the principal raw material to them for galvanisation etc, after following the procedure envisaged under Notification No.214/86-CE dated 25.03.1986 in terms of Rule 4(5)(a) of the Cenvat Credit Rules. He submits that in as such a scenario, there was no obligation on the part of the appellant to pay any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture any goods independently, or on behalf of their customers, they have to be treated as the manufacturer and duty is required to be discharged on the full value of the goods including the value of any material supplied by the principal manufacturer. In case of their customers located in Himachal Pradesh, which were enjoying full exemption, he agrees the duty was required to be on the ful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 10 lakhs, stands confirmed against them. 5. After hearing the Ld. AR, we are of the view that if the appellant is following the due procedure for undertaking the job work for other manufacturer, who were using the said intermediate goods in the manufacture of their final products, the appellant is entitled to benefit of the job work scheme in terms of Rule 4(5)(a) of Cenvat credit Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
