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TMI Blog2016 (9) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... Harvinder Singh, A.R. for the Appellant/Revenue Present Shri Sundeep Singh, Advocate for the respondents ORDER Revenue is in appeal against the impugned order on the ground that the decision of the Tribunal in the case of Remidex Pharma Ltd. vs. CCE, Bangalore- 2006 (194) ELT 288 (Tri-Bangalore) has been challenged by Revenue before the Hon'ble Apex Court, therefore, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to both of the said companies who were holding load licenses granted by the Drug Control authorities under the provisions of Drugs and Cosmetics rules, 1945 were also manufactured in the same premises. It was also observed that M/s Uniroyal had allowed both the said companies to use their premises, equipment and service of their qualified staff for the purpose of manufacturing their products. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand was raised against M/s Uniroyal Pharmaceuticals Ltd. and proposed penalty on the other respondents. The matter was adjudicated. On appeal before the Id. Commissioner (Appeals), it was held that M/s Uniroyal Pharmaceuticals Ltd. is the manufacturer being job worker in the light of the decision in the case of Remidex Pharma Ltd. (supra). Consequently, it was held that the prices at which M/s Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngalore (supra) wherein it has been held that loan licensee has supplied the raw materials to the job worker who manufacture the goods as per the specification of the loan licensee on getting processing charges, therefore, the manufacturer is the job worker who carries out entire manufacturing process in their factory. Therefore, the job worker is the manufacturer and required to pay duty at the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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