9911796707
TMI Blog2024 (9) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... principal in the manufacture of excisablegoods on which excise duty is paid. From the exemption entry, it is found that an intermediate production process as job work in relation to any goods on which appropriate duty is payable by principal manufacturer is exempted. In the present case the appellant s intermediate production process is chrome plating by electroplating process on gravure printing cylinders which directly used in relation to the manufacture of goods on which appropriate duty is payable by the principal manufacturer. Both the lower authorities have interpreted that the very goods on which the job work process is carried out should be cleared on payment of duty. It is their contention that since the cylinder on which the chro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.07.2018 were issued to the appellant demanding Service Tax on the job-charges collected by the appellant from their customers. The said show cause notices were adjudicated vide the impugned orders, wherein the total demand was confirmed along with interest and penalty was imposed on the appellant under proviso to Section 78(1) of the Finance Act, 1994 with the option of reduced penalty subject to the condition that such reduced penalty along with the duty and interest confirmed vide the impugned orders is paid within 30 days of the receipt of the order. A Penalty was also imposed on appellant under Section 77(2) of the Finance Act, 1994. Being aggrieved by the order-in-Original the appellant filed appeals before Commissioner (Appeals) con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion entry of serial No.30. In support of the submission, he placed reliance on the Hon ble Supreme Court s judgment in the case of Novopan India Ltd. vs. Collector of C.Ex. and Customs, Hyderabad 1994 (73) E.L.T.769 (S.C.) 3. Shri P Ganesan, Learned Superintendent (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of record, we find that the appellant have carried out the job work process namely chrome plating by electroplating process on gravure printing cylinders which in turn used by principal in the manufacture of excisablegoods on which excise duty is paid. The appellant have claimed the exemption Notification no.12/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess is carried out should be cleared on payment of duty. It is their contention that since the cylinder on which the chrome plating was carried out itself is not cleared on the payment of duty. Therefore, the exemption is not available. We find that there is no such suggestion in the exemption entry as interpreted by the lower authorities. The words in relation to is quite wide to cover all the process which are used in relation to the manufacture of excisable goods by principal manufacturer on which excise duty is payable . As per the facts of the present case the chrome plating by electroplating process on gravure printing cylinders is a vital process which is directly related to the goods which is manufactured by the principal manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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