2002 (4) TMI 875

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.... in the manufacture of Auto parts like clutch assembly, fly wheel components, disk components etc. The appellants removed 13 sets of dies in their factory. These 13 dies were removed to the premises of M/s. Rico Auto Industries Ltd. M/s. Rico Auto Industries Ltd. used these dies for manufacture of various components and cleared the components on payment of appropriate Excise Duty. The Department alleged that since the appellants were not receiving any raw material from the principal manufacturer, therefore, M/s. FCC Rico Ltd. were not job worker of M/s. Rico Auto Industries Ltd. Therefore, they were asked to explain as to why duty should not be demanded from them and why penalty should not be imposed on them. Ld. Counsel submits that this v....

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....w of the fact that no other raw material was supplied to the applicant, therefore, the applicant cannot be treated as job worker. He, therefore, prayed that the applicant may be directed to deposit the entire amount of duty and penalty. 4. We have heard the rival submissions. On careful consideration of the submissions made, we note that this Tribunal in the case of Monica Electronics under identical facts had held that the applicant was a job worker. To be precise the Tribunal in Paras 4 and 5 had observed : "4. We have considered the submissions and perused the records. On a perusal of the scheme of Rule 57-S and the sub-rules (8), (9) and (10) in particular, it appears that the said three sub-rules deal with removal of mo....