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TMI Blog2017 (11) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have undertaken activities on job- work basis also. They obtained galvanized steel wire using high carbon steel rod and zinc ingots supplied by the principal manufacturer M/s Sterlite Technologies Limited. The galvanized steel wire was cleared by M/s Bajrang Wire Products (India) Pvt Ltd to M/s Sterlite Technologies Ltd without payment of duty by availing benefit of Notification No.214/86-CE dated 25.03.1986. M/s Sterlite Technologies Ltd are engaged in the manufacture of aluminum conductors, steel reinforced, in their plant at Haridwar (UK). They were availing area based exemption from payment of excise duty in terms of Notification No.50/2003 dated 10.06.2003. The goods manufactured by M/s Bajrang Wire Products (India) Pvt. Ltd on job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctly. The processes undertaken and the status of the principal manufacturer for exemption under the said Notification as well as area based exemption have been examined by the Jurisdictional Commissioner of M/s Sterlite Technologies Ltd. He categorically clarified in writing to Jurisdictional Commissioner, Jaipur on these aspects. After such clarification, there can be no dispute on this issue. ii) The impugned orders did not examine the fact that the goods which were manufactured by M/s Sterlite Technologies Ltd out of the materials supplied by M/s Bajrang Wire Products (India) Pvt Ltd, on completion of job work, were either exported or cleared as deemed-exports. The original authority brushed-aside the claims of the appellants without du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand as well as for imposition of penalties. 5. The ld. AR supported the findings of the impugned orders. He submitted that the appellants could not establish the export/deemed export of finished goods, as made by M/s Sterlite Technologies Limited. Accordingly, the original authority proceeded to deny the exemption under Notification No.214/1986. 6. We have heard both the sides and perused appeal records. 7. The dispute in the present case is with reference to the duty liability of M/s Bajrang Wire Products (India) Pvt Limited for the processes undertaken by them. The original authority denied the exemption under Notification No.214/1986 to M/s Bajrang Wire Products (India) Pvt Limited. We have perused the impugned orders and the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of steel (steel core). Processes carried out in Principal Manufacturer's factory at Haridwar (exempted area) - The main raw materials such as Aluminum inputs, High Carbon Rods and inc inputs are procured by STL; - The Aluminum ingot undergoes the process of melting at the furnace and then goes to Rolling Mill to form Aluminum Rods; - The Aluminum Rods are further taken to Rod Break down Section to draw wire; Processes carried out at job-worker's premises at Jaipur - High Carbon Rods and Zinc Ingots are sent to the Job-worker and Steel wire is drawn from the High Carbon Rods; - The steel wire is galvanized with Zinc by the job-worker and is received back in the factory. Manufacture of finished product i.e. ACSR at Harid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the light of the above discussion demand notice to M/s Sterlite Technologies Ltd.-II E Sideul, Haridwar, mayn't stand scrutiny of law. The letter issues with the prior approval of Commissioner(LTU)." 8. The above letter of the jurisdictional authority of the principal manufacturer would make it clear that the benefit of notification No.214/1986 cannot be denied to either of the appellants. 9. The original authority still proceeded to deny the exemption stating that the evidences produced to support the export or deemed export of finished goods by M/s Sterlite Technologies Ltd appear to be not reliable. In fact, we note that the original authority had brushed-aside the letter dated 30.05.2013 of the Jurisdictional Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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