9911796707
TMI Blog2023 (11) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Ajay Kumar Samota , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The brief facts of the case is that the appellant are engaged in the manufacture of casting on job work basis as well as on their own. One of the principal manufacturers M/s. Dyna Tex Enterprise have been supplying pig iron (raw material) to the appellant for manufacture of castings as per drawings and designs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t liable to pay any duty on the job work goods. He also referred to the declaration/ undertaking given in this regard by the principal manufacturer to their jurisdictional Central Excise officer. He submits that all the movement of the goods from principal manufacturer to the job worker and the return of job work good to the principal manufacturer were taken place under proper prescribed challan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chines - 2008(224) ELT 347 M/s. Shalimar Wire India Ltd - 2009 (318) ELT 615 M/s. Wheel & Axle Plant - 2005 (189) ELT 316 2.2 He submits that there is the duty demand on the goods manufactured on their own which is other than job work goods. It is his submission that after reducing the total turnover on job work, the aggregate value of the clearance of their own goods is very meagre and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en receiving the goods under the job work challan and also clearing the processed goods under the subsidiary challan meant for job work goods. On this basis also no duty can be demanded from the appellant. However all the relevant documents needs to be verified to extend any benefit to the appellant. 4.2 As regard the goods which is other than job work and cleared by the appellant on their own wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
