9911796707
TMI Blog2011 (2) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... aments P. Ltd. has two separate manufacturing units, as detailed below. a) M/s Venkteshwar Filaments P. Ltd Unit 1 Principal manufacturer b) M/s Venkteshwar Filaments P. Ltd Unit 2 Job Worker & appellant Unit 1 (Principal Manufacturer) had purchased raw material (POY) and availed CENVAT Credit of duty paid on the raw material. Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arn) on payment of duty, after receipt from Unit 2 (job worker). 2. Duty demand of Rs.1,67,075/- has been confirmed against Unit 2 (job worker) on the ground that the Unit 2 is a manufacturer of finished goods and the subject goods are not covered by Notification No.214/1986-CE, dt.25.3.86, in view of the fact that Notification was amended by Notification No.26/2004-CE, dt.9.7.04. In addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been accepted by CCE Vapi and therefore has attained the finality. 5. We have considered the submissions and we find that the very same issue had come up in the case of M/s Umeshrai and this Tribunal had taken a view that in case of PTY manufactured on job work basis and where the process under CENVAT Credit Rules has been followed, no duty can be demanded. Tribunal had relied upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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