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2019 (2) TMI 1094 - AT - Central ExciseBenefit of N/N. 214/86 dated 25.03.1986 - Job-work - benefit of notification denied on the ground that M/s Divya Pharmacy for whom job work is done by appellant is having the benefit of area based exemption - Held that:- N/N. 214/86 provides that exemption to the goods manufactured in the factory as a job work are subject to conditions as specified in the Notification as above i.e. the Notification exempts the job worker from payment of duty subject to fulfilment of the conditions enumerated therein. In the Notification as above, one of the conditions is that such goods should be used by the principal manufacturer in the manufacture of goods which are cleared on payment of duty. In the present case, principal manufacturer i.e. M/s Divya Pharmacy though was getting the plastic containers manufactured on job work basis from the appellant but they were not clearing their final product with those plastic containers on payment of duty as they were availing the area based exemption as per N/N. 50/2003-CE dated 10.06.2003 - Once, there was no duty on the final goods cleared no question of any exemption available qua the goods manufactured in factory as a job work arises. Therefore, appellant is also not qualifying the remaining two conditions of the said notification. We are of the opinion that benefit of N/N. 214/86 is not available to the appellant. Intent to evade exists or not? - Held that:- No bonafide can be attributed to the appellant submission that he was not aware of the condition of the said Notification that the goods are to be cleared after payment of duty to availing the benefit. In the given circumstances, the only possibility for the non payment is the intent to evade the duty. There is no other cogent evidence to support the bonafide. Appeal dismissed - decided against appellant.
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