https://www.taxtmi.com/caselaws?id=218358 Notification No. 83/94-C.E. was examined in the context of a job worker seeking waiver of pre-deposit pending appeal. The notification required the supplier of raw material to furnish the undertaking that goods manufactured on job work basis would be used in the supplier's factory for manufacture of specified goods, and the text noted that this obligation did not extend to the job worker. As the applicant was only a job worker clearing goods on labour charges, a strong prima facie case was found for interim relief. The benefit of the notification was therefore not denied at the interim stage, and pre-deposit of duty, interest and penalty was waived with stay of recovery. en-us Tue, 22 Nov 2011 00:00:00 +0530 Tue, 18 Sep 2012 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218358 Notification No. 83/94-C.E. was examined in the context of a job worker seeking waiver of pre-deposit pending appeal. The notification required the supplier of raw material to furnish the undertaking that goods manufactured on job work basis would be used in the supplier's factory for manufacture of specified goods, and the text noted that this obligation did not extend to the job worker. As the applicant was only a job worker clearing goods on labour charges, a strong prima facie case was found for interim relief. The benefit of the notification was therefore not denied at the interim stage, and pre-deposit of duty, interest and penalty was waived with stay of recovery. Case-Laws Central Excise Tue, 22 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218358