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TMI Blog2014 (7) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing their own products the appellant is also undertaking job work of other parties who are availing the benefit of SSI exemption notification no.8/2003-CE, dt. 01.03.2003. For the job work activities brass scrap is received by the appellant under challans as per the notification no.83/1994-CE, dt. 11.04.1994 and notification no.84/1994-CE, dt. 11.04.1994. The required intimations regarding job work being done are also filed with the jurisdictional central excise authorities by the persons getting the job work done from the appellants. 2. Shri P.B. Sheth (Advocate) appearing on behalf of the appellant argued that under notification no.83/1994-CE job worker will not be required to pay any central excise duty with respect to 'speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. It was the appellant's case that the required periodical returns were filed with the jurisdictional central excise authorities by the appellant and as per CBEC Excise Manual of supplementary instructions departmental officers are required to scrutinize the returns. He relied upon following case laws in support of his argument that the entire demand is time barred: (i) Automative Stampings & Assemblies Ltd. Vs. CCE, Vadodara - 2009 (247) ELT 712 (Tri. - Ahmd.), (ii) CCE, Mumbai-IV Vs. Raptakos Brett & Co. Ltd. - 2006 (194) ELT 101 (Tri. - Mumbai), (iii) Nestle India Ltd. Vs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain intimations this column of manufacturing process is kept blank. Similarly, Ld. A.R. argued that in the challans prepared by the raw material suppliers there is no indication about the process of manufacturing and whether non-specified billets/rods also come into existence at the factory premises of the job worker. It was strongly argued by the Ld. A.R. that the extended period is invokable as no parameters of non-specified goods; mentioned in annexure to notification no.8/2003-CE dt. 01.03.2003, as amended by notification no.8/2006-CE dt. 01.03.2006; are specified in the declarations filed by the raw material suppliers or the challans prepared for movement of finished specified goods. 5. Heard both sides and perused the case records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y duty liability with respect to the finished specified goods is required to be discharged by the raw material suppliers. The duty liability on the manufactured goods, which come into existence and are captively consumed for which exemption is not available under SSI exemption no.1/93-CE, is required to discharged the appellant / job worker. This view has already been upheld by the Cestat Delhi in the case of Super Polyfabriks Ltd. Vs. CCE, Chandigarh (supra). Paragraph nos. 2, 3 and 8 of the judgment are relevant and are reproduced below: 2. Brief facts are: M/s. Super Poly Fabrics Ltd. as well as M/s. Fine Fabricators are manufacturers of HDPE bags and sacks falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsumed used for further manufacture of specified goods within the factory of production of inputs. The question of clearances of goods by job worker did not arise in that case. In the facts and circumstances of the instant case, the question relates to the availability of slab exemption to job workers where certain intermediate goods are manufactured during the process of job work. Further, it is also not permissible to extend the ratio of a decision interpreting one notification to another notification, since the objects of the two notifications would differ widely. We do not also find any infirmity in the line of reasoning followed in the impugned order relating to the limited scope of the definition of 'job work' under Notification Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants and the raw material suppliers also give no indication of the weight or description of the intermediate billets / rods which come into existence. It is pertinent to note that certain manufacturing products mentioned in Sr. No.xxiv of annexure to notification no.8/2003-CE, dt. 01.03.2003 and Sr. No.(xxxii) to (xxxiv) of annexure to notification no.8/2006-CE, dt. 01.03.2006) give specifications of certain manufacturing goods which are not to be considered as specified goods for availment of SSI exemption. In the absence of any such details given / available in the declarations / challans by the raw material suppliers and in the absence of any such specifications mentioned in the periodical returns filed by the appellants it cannot be sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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