TMI Blog2006 (9) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. E/3647/1998 - Final Order No. A/1913/2006-WZB/C-III/(EB), - Dated:- 7-9-2006 - [Order per : S.S. Sekhon, Member (T)]. - This appeal is filed by the Revenue. Heard the learned DR and the Consultant for the Respondent. M/s. Somani Overseas Corporation, Surat is an exporter who had requested for CT-2 Certificate for obtaining POY/PFY from M/s. Parasrampuria Synthetics Ltd., Bhiwandi. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d processing were done by others on job work. Therefore benefit of Notification No. 49/94-C.E. (N.T.), dtd.22-9-94 as availed on CT-2 certificate obtained by them was not eligible. 1.2Vide Show Cause Notice dated 14-8-95 the duty of demand was confirmed. The respondent aggrieved by this order, filed an appeal before Commissioner (Appeals). The Commissioner (Appeals) allowed this appeal in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules do not indicate that the resultant articles should be processed in the factory of the ultimate exporter. The definition of manufacture under Rule 13 is quite enlarged and includes various process which may not be amounting to manufacture under Central Excise Act. Since removal on job work by the Respondent was not and it is not considered to be a reason to deny the duty receipt of the raw mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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