2011 (4) TMI 161

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... p; Per: Jyoti Balasundaram,   A demand of Rs. 7,42,537/- stands confirmed against the assessees who are manufacturers of Power Driven Pumps for handing liquids other than water and unmachined castings of Iron, steel and stainless steel, on the ground that the benefit of Notification No. 214/86-CE dated 25.03.86 is not available to unmachined castings cleared to job workers for further machi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed in column (3) of the said Table, from the whole of the duty of excise leviable thereon, which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).   Explanation:- For the purposes of this notification, the expression job work means processing or working upon of raw materials or semi-finished goods supplied to the job worker, so as to complete a part or whole of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ities in respect of Central Excise duty leviable on the finished products.   3. The explanation to the Notification lends support to the contention of the assessees that the benefit thereof is admissible to the unmachined castings for the reason that expression job work covers finishing of an article or any operation which is essential for the aforesaid process. In other words, even an incom .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X