2011 (4) TMI 140

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....   Per: Jyoti Balasundaram,   The lower appellate authority whose order is challenged by the Revenue in the present appeal, has relied upon the Tribunal s decision in the case of the same assessees reported as 2004 (178) ELT 423 (Tri.-Del.), to set aside the demand of Rs.33,31,224/- and penalty of Rs. Eight lakhs confirmed and imposed against the appellants by the adjudicating auth....

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....d Dictionary, job work means work done and paid for by the job; piece work. Mere facts that the suppliers were using their own raw-material for supplying parts of washing machines, cannot take them away from the category of job worker. Sub-rule (8) of Rule 57S of the Central Excise Rules, 1944 clearly provides that a manufacturer may, with the permission of the Commissioner and subject to such ter....