TMI Blog2018 (1) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... liability will be on the raw material supplier, on which aspect the show-cause notice is silent - the demand of duty liability from the job worker would be an overkill - appeal allowed - decided in favor of appellant. - E/00041/2010 - 42670/2017 - Dated:- 29-9-2017 - Smt. Sulekha Beevi C.S, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant - Shri Joseph Prabhakar, Adv. For the Respondent - Shri Anbu Selvam, Supdt. ORDER Per: Bench The facts of the case are that M/s. Strategic Engineering P. Ltd., the appellant herein, are manufacturers of Fibre Reinforced Pipes, which are classified under Chapter 70 of the Central Excise Tariff Act, 1985. They had manufactured and supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r/supplier of raw material; (ii) There is no allegation that the job worked goods have been received back by the raw material supplier. The appellants had also abused proof that duty has been paid at the supplier's end and produced sample copy of invoices towards that end. This fact has been taken note of in para 12 of the impugned order. However, the Commissioner (Appeals) has not accepted the same on the ground that sample copy of invoices cannot be treated as document evidencing payment of duty, 4. On the other hand, Ld. AR Shri Anbu Selvam, supports the impugned order. He submits that for sending such goods to job workers, the requirements of Notification No.214/86 (as amended) would require to be followed. One of the condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a closer look, it emerges that all conditions therein are required to be fulfilled by sender of raw materials and not by the job worker. 7.2 So also, Rule 4(5) of the Cenvat Credit Rules is an enabling provision to facilitate availment of Cenvat credit by the manufacturer to send any inputs or capital goods as such, or for partial process thereof, to a job worker for work, processing, testing and return. The main conditionality that is required to be satisfied for Rule 4(5), is that the goods should be received back in the factory within 180 days, which should be established from the records, challans, memos or any other documents produced by the said manufacturer. Thus, Rule 4(5) is a provision for the manufacturer/supplier of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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