2013 (12) TMI 107

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....Respondent: Ms. S. Bector, Authorized Representative (DR) JUDGEMENT Per. Archana Wadhwa :- After hearing both the sides, we find that the appellants are engaged in the manufacture of Copper and Copper Alloy Circles/Sheets falling under Chapter 74 on job work basis for the manufacturers of utensils or handicrafts. As per Notification No. 4/97-CE dated 1/3/97 and subsequent Notification No.....

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....ansactions with the appellant and having maintained any records for the manufacture of utensils etc., Revenue was of the view that the benefit of notification is not available to the appellant. Accordingly, proceedings were initiated resulting into confirmation of demand by the original Adjudicating Authority which stands upheld by the Commissioner (Appeals). Hence, the present appeal. 3. We ha....

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.... or utensils. Ongoing through the order of the original Adjudicating Authority, we find that though the appellant's customers had initially refused having dealt with the appellant, but subsequently they produced certificates on record evidencing that the appellant had worked for them on job work basis and they have received sheets and circles which further stand used in the manufacture of utensils....

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....hich grants concessional rate of duty on the simplicitor ground that such circles are intended for use in the manufacture of utensils and handicrafts. As such, as long as there is an intention to use the sheets and circles in the manufacture of utensils and handicrafts, the benefit of notification is required to be extended, without actually verifying as to whether such sheets/circle stand actua....