TMI Blog2012 (11) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant has not made out a case of waiver of total duty. The activity relating which the assessee wants to take credit was in relation to the business and in respect of the premises of the manufacturer. The present case as the rent is in respect of the premises of the job worker, who is an independent manufacturer and not paying duty, therefore, ratio of the decision are not applicable to the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) directed the applicant to deposit 50% of the duty and 50% of the penalty. As the applicant failed to comply with the order, appeal was dismissed for non-compliance under Section 35F of the Central Excise Act. 3. The contention of the applicant is that applicants are clearing the semi-finished goods to the job worker Vinayak Processing and after due processing the goods are cleared to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Jeans Knit P. Ltd vs CC 2011 (21) STR 460. 4. Revenue submitted that the job worker is an independent manufacturer and therefore the service tax paid in respect of the rent on job worker's premises is not available and applicant is not entitled to credit. Hence demand is rightly confirmed. 5. We find that it is an admitted fact that the premises regarding which the rent is paid is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case as the rent is in respect of the premises of the job worker, who is an independent manufacturer and not paying duty, therefore, ratio of the decision are not applicable to the facts of the present case. In view of the above applicant failed to make out a case for total waiver of duty. 7. Keeping in view the facts and circumstances of the case, applicants are directed to deposit 25% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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