TMI Blog2017 (7) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... raw materials dispatched were covered or only the raw materials sent for conversion into stampings which are to be used in fans. It is also seen that the notification contemplates execution of bond to cover such goods. It is necessary that the factual position as to what were the quantities of raw materials covered under the notification is required to be ascertained and a fresh order passed on that basis - appeal allowed by way of remand. - E/1735/2008 - A/61338/2017-EX[DB] - Dated:- 13-7-2017 - Ms. Archana Wadhwa, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri Sudeep Singh, Advocate for the Appellants Shri Harvinder Singh, A.R. for the Respondent ORDER Per : Archana Wadhwa After hearing bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Tribunal, which appeal was disposed of vide Order No.725/04-NB-C dt.19.10.2004. Inasmuch as the appellant's contention was that the electrical stampings, used by them in the manufacture of PD pumps, were not got manufactured in terms of Notification No.214/86-CE, and as such no duty liability arises against them. As such, the duty is required to be paid by the manufacturer of electrical stampings, confirmation of demand against them was not justified. The Tribunal while remanding the case to the original adjudicating authority observed as under: 3. On a perusal of the records, it is not clear as to what are the quantities of raw materials sent by the appellant in terms of Notification No.214/86, i.e. whether all raw mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o discharge the duty on intermediate goods which are used in the manufacture of final products, which are cleared by them on payment of duty. However, if such stampings manufactured and cleared by the job worker in terms of Notification No. 214/86-CE are used in the manufacture of pumps, which are cleared without payment of duty, such stampings would be liable to duty. The dispute herein relates to the factual position. Whereas the appellant have contended that the stampings meant for use in the manufacture of PD pumps, were not manufactured in terms of the notification in question and was simpliciter manufactured by the job worker, though out of the raw materials supplied by them. The Tribunal in its earlier order remanded the matter to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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