TMI Blog2011 (4) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... ad supplying various washing machine parts - The Tribunal has already held in a number of decisions starting from M/s. Monica Electronics that it is not necessary for the purpose of sub-rule (8) of Rule 57S that only those persons will be termed as job workers whom the raw materials are supplied to - The cross-objection is dismissed as it is only in the nature of counter to/reply to the Revenue s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Tribunal s final order in the case of the same assessees, the relevant portion of which is reproduced herein below:- We have considered the submissions of both the sides. It has not been disputed by the Revenue that the appellants are placing purchase orders on suppliers for manufacturing ad supplying various washing machine parts. Thus, the suppliers were manufacturing parts as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifications. Sub-rule (8) starts with the words Notwithstanding anything contained in sub-rule (1) and as such is a non-obstante clause. This rule clearly empowers the appellants to remove the moulds and dyes without payment of duty to the premises of job worker for the purpose of production of goods on their behalf and according to their specifications. The Tribunal has already held in a number ..... X X X X Extracts X X X X X X X X Extracts X X X X
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