2011 (2) TMI 768

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....p; The appellant M/s Venkteshwar Filaments P. Ltd. has two separate manufacturing units, as detailed below.   a)  M/s Venkteshwar Filaments P. Ltd   Unit 1   Principal manufacturer   b)  M/s Venkteshwar Filaments P. Ltd   Unit 2   Job Worker & appellant   Unit 1 (Principal Manufacturer) had purchased raw material (POY) and availe....

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....the inputs and cleared the finished goods (Texturised yarn) on payment of duty, after receipt from Unit 2 (job worker).   2. Duty demand of Rs.1,67,075/- has been confirmed against Unit 2 (job worker) on the ground that the Unit 2 is a manufacturer of finished goods and the subject goods are not covered by Notification No.214/1986-CE, dt.25.3.86, in view of the fact that Notification was a....

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.... the manufacturer of Polyester Texturised Yarn and this OIA has been accepted by CCE Vapi and therefore has attained the finality.   5. We have considered the submissions and we find that the very same issue had come up in the case of M/s Umeshrai and this Tribunal had taken a view that in case of PTY manufactured on job work basis and where the process under CENVAT Credit Rules has been f....