TMI Blog2003 (8) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... moulds and dyes; that appellants placed orders for parts of washing machines on their job workers, namely, M/s. Supreme Industries Ltd., Pondy, M/s. Brite Automotive Plastics Ltd., Pondy and M/s. Barani Enterprises, Chennai that the job workers used their own raw-materials in manufacturing the parts according to the design and specifications of the appellants; that for this reason, the appellants supplied moulds and dyes free of cost to the job workers under Rule 57S(8) of the Central Excise Rules, 1944; that the Assistant Commissioner has confirmed the demand against them on the ground that the job workers cannot be considered as job workers in as much as they were purchasing their own raw-materials for manufacturing the parts of washin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the case of M/s. Prestige Engineering (India) Ltd., v. C.C.E., 1994 (73) E.L.T. 497 (S.C.), is not applicable to the facts of the present matters, as the said decision was dealing with the aspect of interpretation of Notification No. 119/75-C.E., dated 30-4-1975; that the Tribunal in the case of Anusika Autolite Ltd. v. C.C.E., Jaipur, 2002 (53) RLT 186 (CEGAT) has clearly held that "meaning assigned to the expression "job worker" by the Hon'ble Supreme Court in their judgment in M/s. Prestige Engineering (India) Ltd., supra, cannot be made applicable to the facts of the present case since the said judgment does not deal with the subject of capital goods sent to another party for job work as is the case in the present appeals." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Learned S.D.R., further, submitted that Rule 57S (1) clearly provides that capital goods in respect of which credit of duty has been allowed, be removed from the factory for home consumption on payment of appropriate duty of excise; that it is clear that the capital goods can be removed from the factory premises only on payment of appropriate duty; that as in the present matters, the duty has not been discharged at the time of clearing the goods, duty is payable by them. He, further, contended that sub-rule (8) of Rule 57S provides for removal of moulds and dyes without payment of duty to job worker for the purpose of production of goods according to his specifications; that this sub-rule is a sort of exemption from payment of duty, and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants are placing purchase orders on suppliers for manufacturing and supplying various washing machine parts. Thus, the suppliers were manufacturing parts as per the design and specification given by the appellants. It is, thus, apparent that the work of manufacturing parts of washing machines has been assigned to the suppliers on job work basis. As per the Short Oxford Dictionary, 'job work' means work done and paid for by the job; piece work. Mere facts that the suppliers were using their own raw-material for supplying parts of washing machines, cannot take them away from the category of job worker. Sub-rule (8) of Rule 57S of the Central Excise Rules, 1944, clearly provides that a manufacturer may, with the permission of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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