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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 ..... no manner of doubt that the exemption shall apply in a case whether goods so produced by the job workers are returned for use in or in relation to manufacture of any other goods falling under First Schedule to the Central Excise Tariff Act, 1985, on which appropriate duty of excise is payable. A certificate has also been given by the manufacturer which clearly indicates that they have discharged or shall be discharging liability of excise duty for the final products upon the clearance from the factory - this would satisfy the requirements of the Notification dated 1 March 2005. The Appellate Authority was, therefore, not justified in holding that it was for the appellant to substantiate whether appropriate duty of excise has been pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses where such goods are produced using raw materials or semi-finished 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 notification,- (i) the expression production of goods means working upon raw materials or semi-finished goods so as to complete part or whole of production, subject to the condition that such production does not amount to manufacture within the meaning of clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notification and the proviso leaves no manner of doubt that the exemption shall apply in a case whether goods so produced by the job workers are returned for use in or in relation to manufacture of any other goods falling under First Schedule to the Central Excise 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 and upto now, after their conversion into components or by AVTEC Ltd. are mean ..... X X X X Extracts X X X X X X X X Extracts X X X X
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