TMI Blog2014 (8) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... from the job-worker's premises instead of being returned to the supplier, then the Commissioner can direct clearance of the goods on payment of duty from job-worker's premises. This would also indicate that the liability to discharge duty under the provisions of Rule 4(5)(a) is on the supplier of the goods and not on the processor of the goods. In this view of the matter, we find that the impugned order is not sustainable in law and merits to be set aside - Decided in favour of assessee. - E/3529/2004 - Final Order No. A/337/2014-WZB/C-II(EB) - Dated:- 30-4-2014 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri Gajendra Jain, Adv. For the Respondent : Shri Navneet, Additional Commissioner (AR) PER : P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ack the same within a period of 180 days without reversal of the credit taken on the inputs. The supplier of fabrics, in the instant case, has followed this procedure and the appellant job-worker returned the goods to the original supplier after processing. The liability to pay duty is on the supplier of the goods and not on the job-worker. Therefore, the impugned duty demand on the job-worker is not sustainable in law. He relies on the decision of this Tribunal in the appellant's own case for the previous period, vide order No. A/276-277/11/EB/C-II dated 23/03/2011 wherein the appeal was allowed setting aside the duty demand. He also relies on the decision of this Tribunal in the case of Trico Process Pvt. Ltd. vs. Commissioner of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in respect of goods moved under Rule 4(5)(a) is on the supplier of the goods and not on the job-worker. Therefore, notwithstanding the fact that the process fabrics are not included in Notification 214/86, the job-worker is not liable to discharge excise duty liability and any liability thereon is required to be discharged by the supplier of the raw materials. Rule 4(6) of the CENVAT Credit Rules makes it abundantly clear that, if the goods are required to be cleared from the job-worker's premises instead of being returned to the supplier, then the Commissioner can direct clearance of the goods on payment of duty from job-worker's premises. This would also indicate that the liability to discharge duty under the provisions of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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