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2017 (5) TMI 461 - CESTAT BANGALOREManufacture - conversion of standard gold into Gold Potassium Cyandide (GPC) and Trivalent Gold Potassium Cyanide (TGPC) on job work basis - The case of the Revenue is that the appellant has failed to satisfy the conditions of job work as per N/N. 214/1986. Conversion of standard gold into GPC/TGPC amounts to manufacture since a completely new product emerges - Held that: - The purpose of the job work N/N. 214/1986 is to shift the responsibility for payment of duty from the job worker to the principal manufacturer who gets goods manufactured from the job worker - In the present case, there are back to back job work transactions - since the gold plated crowns would have been utilized in the manufacture of watches by the principal manufacturer i.e., M/s. Titan Industries, and the same would have been cleared on payment of duty in terms of the undertaking given under N/N. 214/86, the terms of the job work Notification has been satisfied and there is no justification to demand duty from the appellant in the absence of any findings on record to the fact that there has been any diversion or non-accountal of the goods GPC/TGPC. - appeal allowed - decided in favor of appellant.
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