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2014 (4) TMI 578 - AT - Central ExciseDuty demand - Job Work - whether the main appellant National Conductors could clear finished goods manufactured out of their own raw-materials without payment of duty under job work challans - Held that:- appellant had cleared finished goods manufactured out of their own raw material as job work items under job work challans. In my view, the lower authorities were correct in holding that the appellant should discharge the duty liability as the procedure for functioning under the job work is different and clearance of finished goods manufactured in the appellants factory from his own raw materials is different. It is statutory requirement that the appellant should record all the production that took place in his factory premises out of his own raw-materials in the statutory books of accounts which were not done so, as it is undisputed that the appellant had cleared the finished goods manufactured out of his own raw materials to their clients. In my considered view, record to be maintained by the appellant for the materials received for job working would show the balance of raw-materials while finished to be manufactured were already dispatched. The provisions of job work scheme is totally different, needs to be followed in a manner prescribed which has been not done by the appellant - Decided against assessee.
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