TaxTMI 
TaxTMI 
2013 (4) TMI 473
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....2,875/- as also the penalty of Rs. 10,000/- imposed on the respondent. 2. Briefly stated facts relevant for the disposal of this appeal are that the respondent M/s. Abhinav Chemicals, Chindwara was acting as job worker to M/s. Hindustan Lever Ltd., Chindwara and taking benefit of Notification No. 214/85-C.E., dated 25-3-1986. During the period w.e.f. 1-3-2003 to 31-3-2003 M/s. HLL supplied "Alumina Hydrate" to the respondent as input for manufacture of "Aluminium Sulphate" on job work basis. The respondent purchased "Sulphuric Acid" from the market on payment of duty and used the same along with the inputs supplied by M/s. HLL for manufacture of "Aluminium Sulphate" which was cleared to M/s. HLL without payment of duty under Notific....
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....rance either personally or through his representative. Therefore, we are constraint to hear the appeal ex parte against the respondent. 7. Learned Shri R.K. Verma, AR, for the department has contended that impugned order is based on incorrect reading of Notification No. 214/86-C.E., dated 25-3-1986. Ld. AR submitted that Commissioner (Appeals) have failed to appreciate that benefit of this notification is available to the assessee only if the work done by him falls within the definition of "job work" given in the explanation contained in the notification. Ld. AR submitted that bare reading of the explanation contained in the Notification No. 214/86 defining the expression job work would show that benefit of notification would be ava....
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...., we are concerned with the meaning of job work and scope in relation to the Notification No. 214/86-C.E., dated 25-3-1986 wherein the job work has been defined in the explanation in a different manner as under :- "Explanation. - For the purposes of this notification, the expression "job work" means processing or working upon of raw materials or semi-finished goods supplied to the job worker, so as to complete a part of whole of the process resulting in the manufacture of finishing of an article of any operation which is essential for the aforesaid process". 10. On comparison of the respective explanations defining "job work" in the Notification No. 119/75-C.E. and Notification No. 214/86-C.E., dated 25-3-1986 we find that the ex....
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....o as to complete a part of whole of the process resulting in the manufacture of finishing of an article of any operation which is essential for the aforesaid process. 2. The exemption contained in this notification shall be applicable only to the said goods in respect of which,- (i) the supplier of the raw materials or semi-finished goods avails of the credit of duty paid on inputs under rule 57A of the said Rules, and gives an undertaking to the Assistant Collector of Central Excise having jurisdiction over the factory of the job worker that the said goods will be used in or in relation to the manufacture of the final products; (ii) the said supplier produces evidence that....