TMI Blog2018 (12) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... F(3) or any other document prescribed by the Department. It clearly specifies the category of manufacturers who are availing the CENVAT credit and who are not availing CENVAT credit to prevent any misuse of the provision of exemption a clear cut procedure has been provided in the rules for Monofilament of goods on job work basis. The job work procedure cannot claim at any after thought the procedure and forms prescribed therein are fundamental to the working of the procedure. Non-adherence to the same will dis-entitle the appellants to the exemption they have claimed. Appeal dismissed - decided against appellant. - E/585/2008-DB - Final Order No. 21890/2018 - Dated:- 10-12-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nofilament yarn on job work basis for a total value of ₹ 13,85,268/- and have also manufactured and cleared goods worth ₹ 50,56,801 on their own account therefore the total value of clearances during the period is ₹ 29,40,069/- which is within the exemption limit under Notification No. 1/93, is not acceptable. The Notification has different provisions for manufacturers who avails CENVAT credit and who do not avail CENVAT credit. Therefore, the appellants are not eligible for Notification No. 1/93. The appellants did not dispute the duty liability on the goods cleared for job work therefore they are liable to pay duty and also penalty under Section 173(Q) 4. None appeared for the appellants and heard the learned AR and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT credit to prevent any misuse of the provision of exemption a clear cut procedure has been provided in the rules for Monofilament of goods on job work basis. The job work procedure cannot claim at any after thought the procedure and forms prescribed therein are fundamental to the working of the procedure. Non-adherence to the same will dis-entitle the appellants to the exemption they have claimed. Therefore, we have no hesitation in finding that by not adhering to the substantial provisions of law, the appellants were dis-entitled themselves to the exemptions therein. 6. In view of the above, we dismiss the appeal. (Operative portion of the Order was pronounced in Open Court on 10/12/2018) - - TaxTMI - TMITax - Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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