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2015 (7) TMI 305 - AT - Central ExciseWaiver of pre deposit - Valuation of goods in the hands of Job Worker - Rule 10A - duty on the value of materials supplied by the principal manufacturer - Demand of differential duty - Penalty u/s 11AC - principal has not paid the duty of excise nor taken the credit - Held that:- Appellant produced copy of job work challans, delivery receipt of the materials and while returning the goods they paid excise duty on the cost of value addition in respect of carbon lining/facing undertaken by the appellants. The goods were not sold or cleared to any other persons but returned to the principal manufacturer only. We find that Tribunal in the case of Rolastar Pvt. Ltd. Vs CCE Daman [2011 (9) TMI 776 - CESTAT, AHMEDABAD] has held that provisions of Rule 10A would not apply to job worker who has completed job work and returned to the principal manufacturer. Revenue has not disputed the nature of job work undertaken by them and also not disputed the procedure followed by the principal manufacturer. - Prima facie, appellants have made out a case for waiver of total demand. Accordingly, there will be waiver of predeposit and stay of recovery during pendency of appeal - Stay granted.
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