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TMI Blog2019 (7) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... horised Representative for the Respondent Dilip Gupta, 1. The order dated 4 March 2016 passed by the Commissioner (Appeals) dismissing the appeal that had been filed by the appellant to assail the order dated 14 November 2013 passed by the Additional Commissioner (Central Excise) and Service Tax has led to the filing of this appeal. 2. The issue that arises for consideration in this appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods supplied by the client and goods so produced are returned back to the said client for use in or in relation to manufacture of any other goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), on which appropriate duty of excise is payable. Expalantion.- For the purposes of this n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the proviso to the aforesaid notification dated 1 March 2005 mainly requires that the duty of excise is payable by the manufacturer and does not require that it has actually been paid and, therefore, the Adjudicating Authority was not justified in holding that benefit of exemption would not be available to the appellant for the reason that the appellant had not be able to substantiate that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Tariff Act, 1985, on which appropriate duty of excise is payable. A certificate has also been given by the manufacturer that mentions: "This is to say that the raw materials / components sent to AVTEC Ltd., Power Products Division, Hosur, against various Purchase Orders placed by us on them for job work, under Rule 4 of the CENVAT Credit Rules 2004, from the financial year 2006-07 onwards ..... X X X X Extracts X X X X X X X X Extracts X X X X
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