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TMI Blog2019 (11) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturer - if it is found that job worked goods were used in the manufacture of final products by the Principal Manufacturer and the said final product is cleared on payment of duty, the appellant is clearly entitled for exemption N/N. 214/86-CE. As regards the undertaking required to be submitted, we find that in the said under taking also the Principal Manufacturer has to undertake that job worked goods will be used in the manufacture of final product which shall be cleared on payment of duty for the home consumption and/ or for the purpose of export. Therefore, on verification, if it is established that final products wherein the job worked goods i.e. Formaldehyde was used, has been cleared on payment of duty in the home consumption and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period. 2. Shri Anandodaya Mishra, Learned Counsel appearing on behalf of the appellant submits that there is no lapse on the part of the appellant. They have received the raw material under job work challans and after processes on job worked goods, the same were returned to the principal manufacturers under job work challans. The principal manufacturer have used the said job worked goods in the manufacture of final products which were cleared on payment of duty. Therefore, the appellant's job work is exempted under Notification No. 214/86-CE. 3. As regards the sole reason for denial of exemption that the principal manufacturer have not filed undertaking, Learned Counsel submits that, for non-compliance of condition on the part of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any effort to consider the fact of payment of duty, demand is not sustainable on this ground. He placed reliance on the following judgments:- (a) Uniworth Textiles Limited vs. CCE, Raipur - 2013 (1) TMI 616 (b) Cosmic Dye Chemical vs. CCE, Bombay - 1994 (9) TMI 86 (c) CCE, Hyderabad vs. Chempar Drugs and Liniments - AIR 1989 SC 832 (d) Continental Foundation Joint Venture Sholding vs. CCE, Chandigarh - (Hon'ble Supreme Court judgment dated 29.08.2007) (e) Hershey India Pvt. Limited vs. CCE & ST, Bhopal - (Order No. 50769/2019 dated 01.02.2019) 5. Shri S.K. Shukla, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 6. We have heard both sides and perused the record. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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