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TMI Blog2005 (5) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... mands to be made on the job worker as manufacturer of Laminated fabrics? - Held that: - we set aside the duty demand on the job worker, especially where the laminated fabrics have been received back by the input supplier; if the fabrics have not been received back, the principal manufacturer is required to reverse the credit and the job worker will be liable to duty on the laminated fabrics on his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of this Tribunal in the case of M. Tex and D.K. Processor [2001 (136) E.L.T. 73] CCE v. Noorani Textile Mills [2000 (122) E.L.T. 744 (Tri.)] as in both decisions it has been held a view taken on dutiability on fabrics when fabrics are returned to the principal manufacturer from a job worker, is the plea made by the ld. Advocate for the appellant. (b) The ld. DR however con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture is cast on a job worker, then the principal manufacturer can receive back such job works and claim them to be duty paid and therefore pay no further duty and yet not be liable to reverse the credit. The duty paid by the job worker may also not be the duty liability on the principal manufacturer with SSI and other rate being available only to a job worker. There is therefore a danger of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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