https://www.taxtmi.com/caselaws?id=365318 The Tribunal ruled in favor of the appellants, manufacturers of steel forgings, aluminum rings, and end-cutting scraps, in a Central Excise duty case. It held that the job work undertaken did not amount to "manufacture" requiring duty payment. The appellants were found to have complied with Notification No.214/86-CE despite initial non-compliance by suppliers. The non-filing of declaration by principal manufacturers was deemed a curable defect. Relying on precedent cases and appellant-provided evidence, the Tribunal set aside the duty demand, interest, and penalty, concluding that the impugned order was unsustainable. The appeal was allowed in favor of the appellants. en-us Thu, 09 Aug 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365318 The Tribunal ruled in favor of the appellants, manufacturers of steel forgings, aluminum rings, and end-cutting scraps, in a Central Excise duty case. It held that the job work undertaken did not amount to "manufacture" requiring duty payment. The appellants were found to have complied with Notification No.214/86-CE despite initial non-compliance by suppliers. The non-filing of declaration by principal manufacturers was deemed a curable defect. Relying on precedent cases and appellant-provided evidence, the Tribunal set aside the duty demand, interest, and penalty, concluding that the impugned order was unsustainable. The appeal was allowed in favor of the appellants. Case-Laws Central Excise Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365318