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2016 (9) TMI 130 - CESTAT CHANDIGARHWhether the goods have been manufactured in the premises of M/s Uniroyal Pharmaceuticals Ltd. as job worker who has paid the duty at the time of clearance of the goods from the factory or not - Held that:- The issue has been examined by this Tribunal in the case of M/s Dolphine Laboratories vs. C.C.E., Ahmedabad – [2005 (3) TMI 222 - CESTAT, NEW DELHI] and Remidex Pharma Ltd. vs. C.C.E., Bangalore [2005 (7) TMI 249 - CESTAT, BANGALORE] wherein it has been held that loan licensee has supplied the raw materials to the job worker who manufacture the goods as per the specification of the loan licensee on getting processing charges, therefore, the manufacturer is the job worker who carries out entire manufacturing process in their factory. Therefore, the job worker is the manufacturer and required to pay duty at the value on which they have cleared the goods to loan licensee. It is also found that the said decision in the case of Remidex Pharma Ltd. (supra) has been affirmed by the Hon’ble Apex Court reported in [2006 (8) TMI 590 - SUPREME COURT]. As the issue has attained finality, therefore, we find no infirmity in the impugned order. - Decided against the Revenue
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