TMI Blog2017 (3) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... ive undertaking in so far as by virtue of this undertaking, the principal manufacturer takes the responsibility of duty liability in case it arose - in the instant case, the benefit of these notifications cannot be extended to the appellant as the said undertakings have not been given by the appellant. The processes result in a substantial advance stage of manufacture of valves. The argument that there is no activity of manufacture, has no merit. Appeal dismissed - decided against appellant. - Appeal No. E/3991/05 - A/86142/17/EB - Dated:- 28-2-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) None for Appellant Shri V.K. Shashtri, AC (AR) for Respondent ORDER Per Raju The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is straightened. The valve stem is ground on a continuous grinder. After stem grinding the valve is straightened and after straightening the valve is turned on a lathe (G.D.W.). After turning the satellite grooving is turned on a copy turning machine. After this the grove is filled with hard forming material NI 60 by a welding process as a TIG welding machine. Alter stellite welding the valves are stress relieved in the tempering furnace. Alter stem relieving the valve stern IS ground again and tile valve head is straightened manually. After straightening the valve O.D. is turned again on lathe ( G.D.W.). Alter O.D. turning the undercut is turned on copy turning machine. After this process the valves are inspected and packed in card board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 84/95-CE also. 4. Learned AR relied on the impugned order. 5. We have gone through the rival submissions. We find that the principal requirement for availing Notification No. 214/86 or Notification No. 84/95 is that the principal manufacturer for whom a person is doing the job-work gives the undertaking to discharge the duty liability on the finished goods processed by the person, if the conditions of the notification are not met. In absence of this undertaking, the benefit of Notification No. 85/94 or 214/86 cannot be granted. These undertakings are not merely procedural undertaking but substantive undertaking in so far as by virtue of this undertaking, the principal manufacturer takes the responsibility of duty liability in case i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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