TMI Blog2012 (12) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... the processed goods were cleared by the appellant to the manufacturer after following the procedure under Rule 4(5)(a) of CENVAT Credit Rules, 2004, the principal manufacturer carried out certain process on the job work goods and the same were cleared on payment of duty. This fact has not been controverted by the Revenue in the impugned orders. No enquiry has been made to principal manufacturer wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The facts of the case are that the appellant is a jobworker and also the manufacturer of excisable goods. The appellants are following the Rule 4(5)(a) of CENVAT Credit Rules, 2004 for their job work activity of processing Copper Wire and Kraft Paper. During the activities of jobwork, some waste and scrap are generated but the appellant is clearing the goods to their principal manufacturer witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce none appeared for the appellant nor any request for adjournment is received. Heard learned A.R. appearing for the Revenue. 5. The learned A.R. alleges that the appellant has failed to show as to whether the principal manufacturer has discharged the duty liability on the final goods which received after job work from the appellant or not. Therefore, the demand of duty is rightly confirmed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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