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2014 (2) TMI 9 - AT - Central ExciseCancellation of Central excise registration - Appellant was not having any factory inasmuch as the premises were approximately 200 sq. Ft. and there was no machinery installed in the said premises - Held that:- The registration of manufacturer has to be done in terms of the provision of Rule 9 of Central Excise Rule, 2002 whereas the Notification in question deals with the goods manufactured by a job worker. Even in terms of the said Notification, the raw material and semi finished goods have to be cleared to the job worker, after giving an undertaking to the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner that the intermediate goods being manufactured by the job worker shall be duly received in the factory of the principal and would be used in or in relation to the manufacture of the final product in his factory. In the present case, no manufacturing activity is being carried out in the premises owned by the appellant and the goods are being manufactured in fully manufactured condition in the job worker s factory. Merely because the goods are being manufactured by the job worker at the instance of the appellant, will not automatically confer the status of manufacturer on the appellant and he cannot be registered as a manufacturer - appellant cannot be held to be a manufacturer, in the absence of a factory and machines and as such is not entitled to get himself registered. The registration granted stands correctly cancelled - Decided against assessee.
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