2014 (2) TMI 9

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....red by them. They also declared the various raw materials required for the manufacture of the above goods. Registration certificate was granted to them on 04.09.2009. The application was forwarded to the jurisdictional range Superintendent for further verification. As per report dated 21.09.2009 of the Superintendent., the appellant was not having any factory inasmuch as the premises were approximately 200 sq. Ft. and there was no machinery installed in the said premises. It was found that the appellant were receiving inputs at their premises and sending the same to the job worker for the manufacture of the finished goods. On receipt of the goods, the same were being cleared on payment of duty. 2. As per the Revenue, the registration cer....

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.... worker in terms of Notification No. 216/86-CE, they are entitled to get themselves registered as manufacturer. 4. I find no substance in the above plea of the appellant. The lower authorities have observed that the 'factory' stands defined in Section 2(e) of the Central Excise Act, 1944 and reading of the same with the definition of 'manufacturer', as appearing in Section 2(f) it becomes clear that the activity of manufacture and the place should be a factory as defined under the Act. Admittedly, the premises owned by the appellant is not a factory and no machinery stands installed in the said premises and no manufacturing activities are being carried out in the said premises. As such I fully agree with the finding of the lower authorit....