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2013 (9) TMI 839 - CESTAT BANGALOREJob work - declaration under form 57F(4) - goods manufactured by job worker under notification no. 214/86 was cleared by the appellants at NIL rate of duty under SSI exemption notification - Held that:- Once the Revenue took a view that the inputs could not have been sent to a job worker under Notification No. 214/86 and the process undertaken by the job worker amounted to manufacture and resulted in final products namely, re-rolled products, the duty liability would fall on the manufacturer who is a job worker in this case and not on the appellant. Further no doubt, the steel ingots manufactured by the appellant were liable to duty as small scale exemption was not available during the relevant period. However, it has to be noted that the duty demand is on the re-rolled products and not on the steel ingots. The department should have either demanded duty on the steel ingots sent out for the job work or on the re-rolled products from the job worker. Since duty demand has been made on re-rolled products and the appellant is not a manufacturer of the same, the demand is not sustainable and accordingly, the impugned order is set aside with consequential relief to the appellant. - Decided in favour of assessee.
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