2009 (6) TMI 732

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....pellant. Shri R.S. Srova, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellant is a job worker and is engaged in processing of man-made fabrics on job work basis in respect of man-made fabrics received from the principle manufacturer. For this purpose, the benefit of Notification No. 214/86-C.E., dated 2-4-86 which exempts the job worker from paying duty in re....

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.... from the job worker. The provision of the law requires that the inputs after processing are returned back within stipulated period and if not returned, the credit taken on such inputs is to be recovered. If duty liability on processed inputs resulting in manufacture is cast on job worker, then principal manufacturer after receiving such items claim them to be duty paid and therefore pay no furthe....

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....ed in 2000 (122) E.L.T. 481 (Tribunal). 3. We have considered the submissions made by both sides. We find I that in the case of M/s. Sony India Ltd., the Hon'ble Supreme Court was not dealing with the issue of job work at all and therefore is not relevant to the present case and as regards M/s. Desh Rolling Mills' case, it was held that the benefit of Notification No. 214/86-C.E., can be c....