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2023 (11) TMI 164 - CESTAT AHMEDABADDemand of excise duty on the casting manufactured - principal manufacturer has not accounted for the job work goods manufactured and supplied by them - HELD THAT:- As per the documents referred by learned counsel, it is observed that the principal manufacturer M/s. Dyna Tex Enterprise has submitted necessary declaration / undertaking required under Notification No 214/86- CE and/ or Notification No 83/94 and 84/94- CE. Under the said notification the duty liability, if any arises, the same is recoverable from the principal manufacturer who has supplied the raw material to the job worker - It is also observed that the appellant have been receiving the goods under the job work challan and also clearing the processed goods under the subsidiary challan meant for job work goods. On this basis also no duty can be demanded from the appellant. However all the relevant documents needs to be verified to extend any benefit to the appellant. Goods which is other than job work and cleared by the appellant on their own without issuing invoices - HELD THAT:- There is a force in the argument of the appellant that after deducting the value of job work goods if the value remains within the threshold limit of the SSI exemption under Notification No 08/2003 dated 01.03.2003 then the same will not liable to duty. However, this aspect also needs to be verified on the basis of the facts. The entire matter needs to be re-considered - Appeal allowed by way of remand.
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