2018 (11) TMI 675

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..... urther processes on the said product - Held that:- Undisputedly the appellant undertaken the process of bending, welding, buffing etc. on the SS Laser Cut Sheet as prescribed under Section 2(f) of Central Excise Act, 1944 sent by the principal manufacturer for undertaking necessary job-work - Besides, the intermediate product was subjected to further processes at the principal manufacturer’s end t .....

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..... intermediate product was sent back to the principal manufacturer to carry out further processes on the said product. The principal manufacturer after necessary processes on the same, manufactured the excisable goods. Alleging that the process undertaken by the appellant amounts to manufacture, show-cause notice was issued to the appellant on 23.11.2010 for recovery of the total duty of ₹ 5,2 .....

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..... als). 5. We have carefully considered the submissions advanced by both the sides. We find that undisputedly the appellant undertaken the process of bending, welding, buffing etc. on the SS Laser Cut Sheet as prescribed under Section 2(f) of Central Excise Act, 1944 sent by the principal manufacturer for undertaking necessary job-work. Even though the learned Commissioner (Appeals) in the impugn .....

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