TMI Blog2017 (3) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... n the part of the appellant - demand is hit by limitation. Appeal allowed - decided in favor of appellant. - E/970 & 971/06 - A/85597-85598/17/EB - Dated:- 31-1-2017 - Mr Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. Jitu Motwani, Advocate with Shri. Chirag Shetty, Advocate for the Appellants Shri. S.V. Nair, Asstt. Commissioner(A.R.) for the Respondent Per : Ramesh Nair The fact of the case is that appellant are carried out insulation of copper wire and enameled wire supplied by M/s. Crompton Greaves Ltd. M/s. Crompton Greaves Ltd has filed the undertaking under Notification No. 214/86 dated 25-3-1986 and wire was cleared under Rule 57 F(2) of erstwhile Rules, 1942. After process of wire, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... another Vs. Union of India and others [1982(10) ELT 10(Bom.)] . He also placed reliance on following judgments: (a) Collector of Central Excise Vs. Technoweld Industries [2003(155) ELT 209(S.C.)] (b) Tega India Ltd Vs. Commissioner of Central excise, Calcutta-II[2004(164) ELT 390(S.C.) (c) National Insulated Cable Co. Vs. Collector of C. Ex. [1989(42) ELT 109(Tri.)] (d) Jayesh Electricals Vs. Collector of Central excise, Bombay[1998(99) ELT 532(Tri.)] He further submits that appellant have carried out job work under Notification No. 214/86 for which M/s. Crompton Greaves Ltd have filed undertaking to the department that bare copper wires supplied by M/s. Crompton Greaves Ltd under Rule 57F(3), accordingly procedure f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... la [2012(280) ELT 118(Tri. Del.)] 3. Shri. S.V. Nair, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the following judgments: (a) Commr. Of C. Ex. Cus, Surat Vs. Span Heat Transfer Equip. MFRS.P. Ltd[2001(135) ELT 861(Tri. Mumbai)] (b) Desh Rolling Mills Vs. Commissioner of Central excise, Delhi[2000(122) ELT 481(Tri.)] 4. We have carefully considered the submissions made by both sides. 5. We find that as regard the activity of conversion of bare copper wire to winding wire by enamel insulation process has been held as non manufacturing activity accordingly, the activity does not amount to manufacture as held by Hon ble Bombay High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating job work under notification no. 214/86. Therefore judgment of Desh Rolling Mills(supra) support the case of the appellant. As regard the decision in case of Span Heat Transfer Equip. MFRS.P. Ltd(supra) we observed that subsequent to this division bench decision the same issue came before the larger bench of Hon ble Keral High Court in case Excel Corrugated boxes (P) ltd (surpa) wherein Hon ble High Court held that in case of job work under notification no. 214/86 the principle is liable for payment of duty for goods cleared to them by the job worker, therefore decision in case of Span Heat Transfer Equip. MFRS.P. Ltd(supra) stands distinguished. Since we decide the matter on merit itself, need not to go into issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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