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2011 (4) TMI 597 - CESTAT, AHMEDABADWaiver of pre-deposit - CENVAT Credit of CVD and SAD - Plastic granules imported under Notification No. 32/2005-Cus., dated 8-4-05 and sent to various job workers for conversion into plastic films/sheets - Such sending of the granules to job workers was in terms of Notification No. 214/86-CE - Subsequently, films/sheets were sold to independent buyers as also to some of the job workers - Revenue denie the benefit of Notification No. 32/2005-C.E. as the appellants have violated the Condition No. 3 of Notification, inasmuch as the parties to whom the granules were sent can neither be considered as job workers or the supporting manufacturers, inasmuch as their names were not endorsed on the licences - The Public Notice is very clear and prescribes a procedure for getting the goods manufacture through job worker - The only bar is that the sale of imported product cannot be effected to the job worker prior to conversion. As such, we are of the view that the appellants have been able to make out a good prima facie case in their favour - Decided in favour of assessee.
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