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2018 (4) TMI 1044 - AT - Central ExciseSSI Exemption - case of the department is that though the appellant's factories are located in rural area but major process of manufacturing is carried out by the job workers who are not located in rural areas but in urban areas - Held that: - As per the activity the appellant is only carrying out affixation of brand on the tools i.e. spanner by embossing/ engraving. This process alone does not amount to manufacture - As regards other processes which are carried out by the job workers, it prima facie appears that the independent process of heat treatment, shot blasting and plating do not amount to manufacture - if at all there is a liability of duty arising, the same is recoverable from job worker. The appellant cannot be charged to duty even if the exemption notification no. 8/2000 is not admissible to them - appeal allowed - decided in favor of appellant.
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