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2017 (2) TMI 480 - AT - Central ExciseIntermediate goods - job-work - supply of the intermediate goods to the job worker and manufacturing by job worker - whether the appellant is required to make payment of duty on clearance of intermediate products to job-worker? - Rule 57F (2/4) of Central Excise Rules 1944 and/or notification No. 214/86-CE - Held that: - The only condition is that the final product is cleared by the principal manufacturer on payment of excise duty. In such case neither excise duty is payable on the removal of semi processed goods by the principal supplier nor on the job work goods manufactured by job worker. In the present case, the appellant has claimed that they have cleared the trade rubber on payment of duty. We find that the adjudicating authority has not verified any of the documents such as challans issued by the M/s. Emkay for sending of rubber compound/cushion rubber for job work to Kayji and the challans of Kayji for return of job work goods to M/s. Emkay and final clearance of the same on payment of duty by M/s. Emkay. This co-relation has to be verified by the adjudicating authority which was not done so - since the Tribunal had directed to the adjudicating authority to verify the documents and statements than the adjudicating authority should not have avoided such exercise on one or other pretext - appeal allowed by way of remand.
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