TMI Blog2012 (11) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had produced the certificates issued by the principal manufacturers, wherein it has been indicated that they have discharged the excise duty liability on the products received from the appellant as a job worker - appellant has purchased powder for coating but raised the bills for such purchases of powder to principal manufacturers while raising the bills for job working - appellant has p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority as Service tax liability, interest thereof and penalties on both the appellants, on the ground that appellant has not discharged the Service tax liability on job works undertaken by them, is violation of Notification No. 8/2005-S.T., dated 1-3-2005. 3. Learned counsel would take us through the order-in-original and also the said Notification No. 8/2005-S.T. He would submit that the said n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is his submission that the appellant herein has used the powder purchased by him for coating of sections, which were received from the principal manufacturer. Having used the powder purchased by him, the appellant has not complied with the conditions of Notification No. 8/2005. It is also his submission that the appellant has not produced certificates from all the manufacturers who had got the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant as a job worker. It is also on record that the appellant has purchased powder for coating but raised the bills for such purchases of powder to principal manufacturers while raising the bills for job working. If that be so, we find that appellant has prima facie complied with the conditions of Notification No. 8/2005. 7. In view of the foregoing, we allow the application for waiver of pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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