TMI Blog2017 (11) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... e treated as a manufacturer. Since the respondents are not manufacturer they cannot be allowed to operate under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 as manufacturer and no registration can be granted to them as manufacturer - cancellation upheld - appeal allowed - decided in favor of Revenue. - E/85603/15 - A/90310/17/SMB - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of such exemption is dependent upon use of imported goods for manufacture of any excisable commodity. He pointed out that the respondents are not manufacturers themselves and have no factory. Respondents took registration as manufacturer for operating loan licensee, where the goods were manufactured by M/s. Kilitch Drugs (India) Ltd. in their factory. Since the respondents did not hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He pointed out that in view of the categorical finding of the apex court it cannot be said that the respondents are manufacturers and in that circumstance, benefit of registration as manufacturer cannot be extended to the respondents. 4. None appeared for the respondents on last three occasions. 5. I have gone through the impugned order and the argument of the revenue. I find that in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urers. 23. Once it has been determined that the job workers are the manufacturers, the assessable value of the goods would be a sum total of cost of raw material, labour charges and profit of the job workers, as per Circular No.619/10/2002-CX., dated 19 th February, 2002 and the law laid down by this Court in the case of Pawan Biscuits (supra) and other cases. In such a case, the price at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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