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2019 (7) TMI 494 - AT - Service TaxExemption form service tax - Job-workers - benefit of N/N. 8/2005 dated 1 March 2005 - HELD THAT:- It is not in dispute that the goods are produced using raw materials or semi finished goods supplied by the appellant and the goods so produced are returned back to the manufacturer for use or in relation to manufacturer of the goods falling under the First Schedule to the Central Excise Tariff Act 1985. What is contended by the Department is that the appellant has not been able to substantiate that appropriate duty of excise has been paid by the manufacturer. A perusal of the aforesaid notification and the proviso leaves no manner of doubt that the exemption shall apply in a case whether goods so produced by the job workers are returned for use in or in relation to manufacture of any other goods falling under First Schedule to the Central Excise Tariff Act, 1985, on which appropriate duty of excise is payable. A certificate has also been given by the manufacturer which clearly indicates that they have discharged or shall be discharging liability of excise duty for the final products upon the clearance from the factory - this would satisfy the requirements of the Notification dated 1 March 2005. The Appellate Authority was, therefore, not justified in holding that it was for the appellant to substantiate whether appropriate duty of excise has been paid by the manufacturer or not - appeal allowed - decided in favor of appellant.
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