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2014 (4) TMI 297 - CESTAT BANGALOREAvailing exemption for goods manufactured on job work basis in the absence of undertaking given by the supplier manufacturer - Suppliers being SSI units and are not registered but are availing exemption under SSI exemption notification - Notification No.214/2006 or 83/94 - Held that:- in the challans the SSI units who had supplied the raw materials had specifically stated that they are availing the benefit of SSI exemption Notification and, if and when, they cross the limits prescribed under Notification they would pay duty. - once the goods have been supplied under challan and properly accounted for by both the principal manufacturer and the job worker, the benefit of Notification No.83/94 CE cannot be denied on the ground that there was no undertaking given by the principal manufacturer. - appellant is eligible for the benefit of Notification in respect of their supplies made to the SSI units. Decision in the case of decision in the case of International Engg. and Mfg. Services P. Ltd. [2000 (11) TMI 232 - CEGAT]. distinguished - Decision in the case of Salem Weld Mesh [2007 (8) TMI 172 - CESTAT, CHENNAI] and in the case of Bharat Foundry [2009 (2) TMI 606 - CESTAT, AHMEDABAD] followed - Decided in favour of assessee.
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