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2012 (12) TMI 949 - AT - Central ExciseLevy of duty on the single ply spun yarn manufactured - Notification No. 214/86-C.E. - Held that:- The Notification No. 214/86-C.E. exempts the goods specified in Col. 2 of the Table annexed to the notification manufactured in a factory as a job work and used in or in relation to the manufacture of final products specified in Col. 3 of the said Table, from the whole of the duty of excise, subject to certain conditions as specified in this notification. As per this notification, this exemption is available subject to the condition that the supplier of the raw materials (principal manufacturer) gives an undertaking to the jurisdictional Asstt. Commissioner having jurisdiction over the job work’s factory, that the said goods manufactured by the job worker shall be used in or in relation to the manufacture of the final products in his factory and duty liability in respect of the same shall be discharged by him. In this case, no such undertaking given by the principal manufacturer has been produced. Moreover, we also find that while the goods manufactured by the appellants are the goods of Chapters 54 and 55, the Col. 2 mentioning the goods manufactured as job work eligible for exemption, does not cover the goods of Chapters 54 and 55. In view of this, the exemption under Notification No. 214/86-C.E. was not available to the single ply yarn manufactured by the appellant out of the fibres supplied by the principal manufacturer - Decided against Assessee.
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