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Commissioner of Central Excise, Nagpur Versus Panel Boards & Laminates Ltd.

2016 (10) TMI 761 - CESTAT MUMBAI

Liability to duty - principal manufacturer or job worker - N/N.83/94 and 84/94 - whether demand of duty from respondent justified on the ground that principal manufacturer Rajni Timbers P. Ltd did not use the goods supplied by the respondent for furt .....

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ty for discharging the excise duty on the manufacture of goods; which incidentally passes to the raw material supplier as he gives a declaration to their Jurisdictional Divisional Office as also the respondent s central excise office. In the case in .....

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nished the undertaking under notification 83/94 and 84/94 is liable to duty - appeal dismissed - decided against appellant. - Appeal No. E/4023/05 - Dated:- 24-8-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri Devender Singh, Member (Technical .....

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sides and perused the records. 3. The issue involved in brief in this case is the respondent is a manufacturer of excisable goods veneer amongst other things. Respondent also undertakes manufacture of such veneer on job work basis under notification .....

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4 and 84/94 supplied the finished goods back to the raw material supplier. An investigation was carried out by the department and it was found that Rajni Timbers did not use the goods supplied by the respondent for further manufacture of the goods bu .....

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ority set aside the demand only on the ground that the respondent herein is not a manufacturer in view of the fact that he is functioning under notification 83/94 read with notification 84/94. 4. Ld. Departmental Representative reiterates the grounds .....

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