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2011 (9) TMI 867 - AT - Central ExciseDuty demand - Circular No. 306/22/97-CX., dated 20-3-1997 - Exemption under Notification No. 214/86-C.E., dated 25-3-1986 - Held that:- Circular No. 306/22/97-CX., dated 20-3-1997states, that duty liability is dischargeable by manufacturer of final goods and not by job worker if the goods are received for job work under Rule 57F(4) of Central Excise Rules, 1944. The Circular is subordinate to the legislative mandate incorporated in Notification. Therefore, the Circular is to be read in same spirit as the law requires. When the appellant claims to be benefited from Circular the date of effect of Circular is 20-3-1997. The appellant operated for the year 1993-94, we are unable to extend the benefit claimed by appellant in terms of Circular since circular deals with no Cenvat credit enjoyable by a Job Worker where duty liability is of manufacturer - Intention of the legislature when conveyed from a specified date that cannot be read as to have retrospective effect - Following decision of C.C.E v. Sunwin Technosolution Pvt. Ltd. [2010 (9) TMI 71 - SUPREME COURT OF INDIA] - Decided against assessee.
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