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2015 (8) TMI 245 - SC - Central ExciseExemption claim - Manufacturing activity - Job work - No final product emerged - Held that:- It become manifest from the reading thereof that neither the provision of Section Note 5(f) nor that of Section Note 5(b) would be applicable in the instant case inasmuch as no new item came into existence. It is only when after taking the delivery of these job work done by the respondent that M/s. Dhvani Terefab Export Pvt. Ltd. sent the goods to another processor who undertook the remaining process of knitted pile fabric at his end by cutting, sewing and hamming, that the product of towel came into existence. - though the reasoning given by the Tribunal appears to be faulty, in any case demand by the Assistant Commissioner was also erroneous and the only conclusion would be to set aside the same. - Decided against Revenue.
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