2013 (11) TMI 501

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....ent: Shri Parmod Kumar, JC (AR) ORDER Per: Mathew John; The applicant sends cotton for conversion into cotton yarn to their job worker. During such processing cotton waste is generated. The applicant sends packing material for collecting such waste which is collected and packed and bundled and kept by the job workers for sale as per instruction of the applicant. The company charges some c....

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.... Cargo. He relies on the decisions in the case of S.B. CONSTRUCTION COMPANY Vs. CCE-2006 (4) S.T.R. 545 (Raj) and GAYTRI CONSTRUCTION CO. Vs. CCE-2012 (25) S.T.R. 259 (Tri. - Del) 4. Opposing the prayer the Ld AR for the Revenue submits that the activity is done by the job worker on behalf of the applicant as they are charging money as handling charges, which is for collection of these goods, p....