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2019 (2) TMI 1093 - AT - Central ExciseProcess amounting to manufacture - unit had removed the goods on completion of job work without payment of duty under cover of challan - the unit was working under provision of Rule 4(5)(a) of the Cenvat Credit Rules and had not raised any excise invoice under Rule 11 of Central Excise Rules, 2002 - the grounds of appeal are essentially on the issue that the Commissioner has failed to examine if the process undertaken by M/s DASL and to ascertain if such processes amount to manufacture. Held that:- It is seen that the ground of appeal do not deny the fact that M/s GMIL had not filed the requisite declaration under Notification 214/86-CE. The declaration filed by the principal manufacturer under Notification 214/86-CE is not a procedural kind of declaration but a substantial declaration in so far as it transfers duty liability from the job worker to the principal manufacturer. In these circumstances, it is obvious that without declaration being filed by M/s GMIL duty liability would remain with the job worker. In these circumstances, payment of duty by the job worker cannot be challenged. CENVAT Credit - supplementary invoices - Rule 9(b) of Cenvat Credit Rules - Held that:- There is no allegation of suppression of fact, wilful misstatement, fraud etc., in the SCN - in absence of any charge of suppression, mis-declaration etc. provisions of rule 9(1)(b) cannot be invoked. Appeal dismissed - decided against Revenue.
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