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Commissioner of Central Excise, Cochin Versus M/s. Kitex Ltd.

2016 (7) TMI 1075 - SUPREME COURT

Manufacturing activity or not - fabric cut into Dhoties - process like cutting to short length, stitching ends, ironing, folding and packing resulting in enhancement the value of product - Held that:- The Tribunal in the impugned judgment has arrived .....

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ntinue to be classifiable as fabric under Chapter 52/54/55 and such a process undertaken by the appellant does not amount to manufacture. - Order of tribunal held as correct - Decided against the revenue. - Civil Appeal No. 4577 of 2008 - Dated:- 18- .....

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L. Charanaya, Adv. Mr. Hemant Bajaj, Adv. Mr. Anandh K., Adv. Mr. M. P. Devanath, Adv. ORDER The issue involved in the present appeal is whether the impugned goods returned from the premises of job worker after processing under Rule 12B, subjected t .....

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er) or at cost of grey fabric and job charges in terms of judgment in the case of M/s. Ujagar Prints. The Tribunal in the impugned judgment has arrived at a finding that after receiving the product from job worker, at whose end excise duty is duly pa .....

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ellant does not amount to manufacture. The relevant discussion in this behalf reads as under: - Therefore, when the job worker returns the processed goods to the appellants, that amounts to clearance and the duty liability crystallizes at that stage. .....

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he job charges. After receiving the materials, the appellant simply cuts them and packs them and then thereafter he sells the same. In that process, definitely there is value addition but in terms of Rule 12B and the Board's Circular, the value t .....

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