TMI Blog2018 (4) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... a facie appears that the independent process of heat treatment, shot blasting and plating do not amount to manufacture - if at all there is a liability of duty arising, the same is recoverable from job worker. The appellant cannot be charged to duty even if the exemption notification no. 8/2000 is not admissible to them - appeal allowed - decided in favor of appellant. - E/1058, 1274/2007, E/CROSS/235/2007, E/515/2008, E/305, , 590, 591/2009 - A/85868-85875/2018 - Dated:- 3-4-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri M.H. Patil, Advocate for the appellant no. 1 4 None for appellant no, 2 3 Shri S.V. Nair, AC (AR) for the respondent Shri N.N. Prabhudesai, Supdt (AR) f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces. 3. Shri MBH. Patil, [d. Counsel appearing on behalf of the appellants submits that firstly the appellant purchased the manufactured spanner. They only embossed/ engraved the brand name of Taparia . This process does not amount to manufacture. If at all it is assumed manufacturing process work carried out by the job worker in respective factories located in urban areas and if at all duty liability arises it is recoverable from those job workers who are independent manufacturers. In this regard, he placed reliance on the Larger Bench judgment of this Tribunal in the case of Thermax Babcock and Wilcox Ltd Thermax Ltd. 2017TIOL-4390-CESTAT-MUM-LB. He further submits that even if all the processes taken together i.e. process carried ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rural area are not eligible for exemption notification. In support of his submission, he placed reliance on the following judgments: - Standard Fireworks Industries 1987 (28) ELT 56 (SC) CCE vs, Tara Agencies 2007 (214) ELT 491 (SC) CCE vs. ace auto comp. ltd. 2011 (263) ELT 3(SC) 5. As regards the revenue's appeal, he submits that the lower authorities have wrongly dropped the demand being time bar as the appellant suppressed the fact regarding the overall activity from the department. Therefore the extended period was invocable and the demand dropped on limitation by the lower authority needs to be reversed and revenue's appeal be allowed. 6. Heard both sides. We have carefully considered the rival subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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