2013 (7) TMI 5

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..... t:- As appellant are manufacturers of excisable goods as well as they are undertaking job work of excisable goods. Rule 6(2) applies where assessee is not maintaining separate account of input/input service for manufacturing dutiable as well as exempted goods. In this case appellant are not manufacturing any exempted goods. The understanding by lower authorities that job work goods are exempte .....

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..... ri Shrikant Bagade, Advocate, for the Appellant. Shri V. C. Kolhe, AR, for the Respondent. ORDER The appellants are in appeal along with application for stay. The appellant has also filed an early hearing of the appeal as well as the stay application. As the stay application is listed for today, therefore application for early hearing has become infructuous and the same is dismissed as .....

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..... hey are undertaking job work of excisable goods. Rule 6(2) applies where assessee is not maintaining separate account of input/input service for manufacturing dutiable as well as exempted goods. In this case appellant are not manufacturing any exempted goods. The understanding by lower authorities that job work goods are exempted goods are not sustainable and they have misinterpreted the law. In t .....

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