Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 475 - CESTAT CHENNAIBenefit of N/N. 4/2006-CE - notification prescribes the condition of process of manufacture of goods within the same factory whereas in the present case, the assessee had cleared kraft paper manufactured by them to a job worker for lamination process. Held that: - the very issue has been addressed by the Tribunal in the case of ABC Paper Vs CCE Jallandhar [2015 (5) TMI 164 - CESTAT NEW DELHI], where the conversion of the pulp into paper rolls was done by the appellant therein on job work basis and therefore benefit of N/N. 4/2006-CE was denied to the appellant. However, the Tribunal has held that as the manufacturer undertaking to discharge duty liability on finished products and job work sending back paper rolls to manufacturer under job work challan without payment of duty, benefit of said exemption notification is not deniable to the manufacturer. Benefit cannot be denied - appeal dismissed - decided against Revenue.
|