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2017 (3) TMI 549 - CESTAT MUMBAIJob-work - the material is sent to the principal manufacturer of valve in Kanpur where the finished valves are produced - demand on the ground that appellants were not registered under Central Excise - benefit of N/N. 214/96 and N/N. 84/95-CE - Held that: - the principal requirement for availing N/N. 214/86 or N/N. 84/95 is that the principal manufacturer for whom a person is doing the job-work gives the undertaking to discharge the duty liability on the finished goods processed by the person, if the conditions of the notification are not met. These undertakings are not merely procedural undertaking but substantive undertaking in so far as by virtue of this undertaking, the principal manufacturer takes the responsibility of duty liability in case it arose - in the instant case, the benefit of these notifications cannot be extended to the appellant as the said undertakings have not been given by the appellant. The processes result in a substantial advance stage of manufacture of valves. The argument that there is no activity of manufacture, has no merit. Appeal dismissed - decided against appellant.
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