2016 (9) TMI 96

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..... he facts on record the appellant is engaged in the manufacture of soaps and detergent falling under chapter 24 of the Central Excise Tariff Act 1985. The unusable detergent material arising in their factory was being sent by them through job worker for slob reprocessing, who were converting the absolute / unusable detergent material into scrap by defacing / breaking company logos / design. The job .....

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..... the sides duly represented by Shri J.M. Sharma & Shri Roop Singh, Advocate for the Applicants and Shri Dharam Singh, DR for the Respondent, I find that the appellant were admittedly discharging their duty liability in respect of the materials received from the job worker. As such without going into the legal dispute as to whether there was any manufacturing activity at the end of the appellant it .....

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..... duty on the ground that no manufacturing activity was involved, when the assessee has admittedly cleared its final product on payment of duty. As such I find that the issue stands decided and by following the ratio of above decisions I set aside the impugned order and allow the appeal with consequential relief to the appellant. [Pronounced in the open Court on 16.08.2016]
Case laws, Decisions .....

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