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2012 (11) TMI 480 - CESTAT MUMBAIDemand of duty - manufacture of various Machineries and Bulkers – Held that:- Cabins are built up by M/s. Commercial Engineers & Body Builders Co. Ltd. and clearing the same under benefit of Notification No.5/98-CE dt. 2.6.1998 without payment of duty - cabins are fabricating by the job worker and job worker is liable to pay duty in respect of the cabin and job worker being independent manufacturer is availing the benefit of notification - duty by adding Rs.45,000/- to the assessable value of bulkers cannot be confirmed against the present assessee, who is manufacturing bulkers - job worker is wrongly availing the benefit of Notification No.5/98-CE dt. 2.6.98 the job worker is liable to pay duty and not the present assessee
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