1989 (10) TMI 152

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....nts. Shri C.S. Khambholja, Consultant, for the Respondents. [Order per : I.J. Rao, Member (T)].  - The question that arises in this appeal is whether the activity of the respondents namely receiving M.S. Rolls from their clients, robber coating and returning them to the clients would amount to job work. The Collector of Central Excise (Appeals) set aside the Assistant Collector's Ord....

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....one the intended manufacturing process, on charging only for the job work done by him.' 4. We have considered the arguments. The basic point in this matter is that M .S. Rollers are received by the respondents and are returned to the customers after rubber coating. The grounds of appeal and the arguments of the Ld. JDR do not contradict this position. The existence of manufacture or a process i....