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M/s. Drawmet Wires Pvt. Ltd. Versus C.C.E., Jaipur-I

Liability to pay duty is of the Job worker or Principal manufacturer - Rule 4 (5) (a) of Cenvat Credit Rules, 2004 - Held that: - the principal manufacturer had cleared the wire rods under the cover of challan in terms of Rule 4 (5) (a) of Cenvat Credit Rules, 2004. In such situation, the responsibility for due accounting and further disposal of such credit availed inputs rest with the principal manufacturer. Duty demand of such items on the appellant job worker is not justifiable - Appeal allow .....

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ire rod on job work basis. The impugned order confirmed the duty demand of ₹ 4,05,063/- pertaining to the goods covered by three challans issued in terms of Rule 4 (5) (a) of Cenvat Credit Rules, 2004 by the supplier of inputs (principal). The appellants are engaged in these processes for quite sometime. The statutory amendment in the tariff effective from 08.07.2004 covered drawing wire from wire rod as a process of manufacture. Accordingly, the liability of duty on the product cleared by .....

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