Just a moment...

Report
FeedbackReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Feedback/Report an Error
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home /

2020 (1) TMI 713

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....EMBER (JUDICIAL) AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Nishant Mishra, Advocate for Appellant Shri Anupam Kumar Tiwari, Authorized Representative for Respondent ORDER PER: ARCHANA WADHWA After hearing both the sides duly represented by learned advocate Shri Nishant Mishra appearing on behalf of the appellants and Shri Anupam Kumar Tiwari, learned Authorized Representativ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(a) agriculture, printing or textile processing; (b) cut and polished diamonds and gemstones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 of the Central Excise Tariff Act, 1985 (5 of 1986); (c) any goods on which appropriate duty is payable by the principal manufacturer; or" The appellant's contention is that the intermediate production process s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wholly exempted. However, he submits that in the absence of any notification granting exemption to the final apparels being manufactured by M/s Aero Club it is neither justified nor warranted to arrive at a finding of non-payment of duty by M/s Aero Club. He further clarifies that they have subsequent to adjudication tried to find out whether M/s Aero Club had paid any duty on final product or not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) of the Notification is 'Payable' and not 'Paid' but definition 2(b) clarifies that such payable would not include nil rate of duty or duty wholly exempted. As such, we note that principal manufacturer is required to pay the duty on their final product so as to make the intermediate job worker exempted from payment of service tax. Admittedly the said issue is a factual issue required to be verif....