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2015 (11) TMI 93 - SC - Central ExciseTextile goods / Ready Made Garments (RMG) - article of apparel or clothing accessories - process of affixing a brand name or trade name / affixing lables after purchase of goods - Benefit of Exemption Notification No. 38/2003-CE dated 30th April, 2003 - Whether process undertaken by assessee fall within the processes that are mentioned in the Notification - Held that:- For the purpose of arriving at the value of the job at the hands of job workers, factory gate is treated as "deemed" factory gate as if the processed fabric was sold by the assessee. It cannot be disputed that the fact situation in these cases is identical where the job workers had paid the excise duty at the time of supply of these processed fabric to the respondent assessees. Once that could be treated as sale, the necessary corollary is that so far as the assessees are concerned, they had purchased processed fabric from the job workers and, therefore, would satisfy the condition of "subsequent purchase" contained in Notification No. 38/2003. - this position is accepted even by the Department which can be discerned from Circular No. 737/53/2003-CX dated 19.08.2003. Though certain doubts for carrying out the obligation under Standards of Weights and Measures Act, 1976 were clarified by the said Circular, incidentally it touched upon this very process that is undertaken by the assessees herein and remarked that such process would be covered by Notification No. 38/2003 and would be fully exempt from payment of excise duty. - benefit of exemption notification is rightly extended by the Tribunal to the respondents-assessees - Decided against Revenue.
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