9911796707
TMI Blog2024 (3) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... the job worker so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or for operation which is essential for the aforesaid process. M/s. Leo Pack was a job worker to whom raw materials were supplied by M/s. MEC Engineers for cutting the PVC rigid roll into smaller pieces and piercing the same to make it ready for display of jewellery and, therefore, we are satisfied that the activities carried out by M/s. Leo Pack was job work. The said Notification No. 83/94-CE which exempts the goods manufactured in a factory at job work from the whole of the duty of excise leviable thereon provided that the procedures set out in the said notification and in Notification No.84/94-CE are complied with. M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Leo Pack with a show cause notice dated 02.11.2010 for the period from 2005 to 2006 and for the period from 2006 to 2007. It was alleged in the said show cause notice that M/s. Leo Pack did not register with Central Excise nor maintained any record nor filed any returns nor paid central excise duty on inlay cards and, therefore, central excise duty amounting to Rs.51,02,240/- was demanded from M/s. Leo Pack. The said show cause notice also had a proposal for imposition of penalty on the other appellant who was partner of M/s. Leo Pack. M/s. Leo Pack contested the said show cause notice stating that they were merely doing job work for M/s. MEC Engineers and after job work, inlay cards where returned to M/s. MEC Engineers and M/s. MEC E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al adjudicating authority was to take into consideration the issues raised in the appeal which was decided through the said final order dated 10.10.2012. The issue raised in the said appeal at serial No.V is reproduced below:- RAW-MATERIAL SENT BY PRINCIPAL MANUFACTURER AFTER AVILING THE CENVAT CREDIT - NOT TO BE TAKEN AS JOB WORKERS MANUFACTURE Without prejudice to the above submission, the Appellant submit that the material required for manufacture of Inlay Card i.e. PVC rigid rolls for processing of slitting and cutting and use in manufacture of inlay/display cards for ear-rings were sent by M/s. MEC Engineers as stated in the statement of Mr Deepak Chawla and Mr Rajkumar Arora. Therefore, the manufacture of the goods out of the material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at page 297 of appeal paper book which indicates that M/s. MEC Engineers was clearing the goods on payment of central excise duty. He has submitted that in view of Notification No. 83/94-CE dated 11.04.1994 and Notification No.84/94-CE dated 11.04.1994, appellant was job worker and was not required to pay central excise duty. He has submitted that this aspect was not taken into consideration by the original authority and the demand was confirmed against the appellant. He has pleaded that the impugned order is not strictly in accordance with the directions of this Tribunal. 4. Heard the learned AR. Learned AR has submitted that in the absence of any documentary evidence to prove that the goods were manufactured on job work basis for M/s. ME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 83/94-CE which exempts the goods manufactured in a factory at job work from the whole of the duty of excise leviable thereon provided that the procedures set out in the said notification and in Notification No.84/94-CE are complied with. The said two notifications have cast responsibility on the main manufacturer who supplies material for job work to give undertaking to the jurisdictional Central Excise officer that the goods after receipt after having completed job work shall be used in the manufacture of goods on which central excise duty shall be paid. From the invoice placed at page 297 of appeal paper book of appeal No. E/90043/2014, we have noted that central excise duty was stated to have been paid when the goods were cleared from ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
