2015 (11) TMI 894

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....ssioner (AR) ORDER Per Anil Choudhary This appeal is filed by the appellant against Order-in-Appeal No. SK/RGD/2013-14 dated 29.8.2013 passed by the Commissioner of Central Excise (Appeals), Mumbai-II. 2. The brief facts of the case are that the appellant, M/s Maharashtra Aldehydes Chemical Ltd., are engaged in the manufacture of "Thione" on job-work basis and clear the same to the pri....

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..... 2.1 Being aggrieved the appellant preferred an appeal before the Commissioner (Appeals), who rejected the appeal of the appellant. 3. The learned Counsel for the appellant submits that the goods manufactured on job work basis are ultimately used by the manufacturer of final products - the principal manufacturer viz. M/s Kumar Organic Products Ltd., who are paying excise duty @ 12% ad valor....

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....Therefore, in the present case the goods manufactured by the appellants on job work basis cannot be treated as exempted goods, as ultimately the principal manufacturer is required to pay duty thereon. Rule 6 has no application in the present case as the goods manufactured and cleared without payment of duty are not exempted goods. He relies on the Larger Bench's decision of the Tribunal in the....

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.... and appeal there against is dismissed by High Court. Accordingly, he prays for allowing the appeal and setting aside of the impugned order. 4. The learned AR appearing for the Revenue reiterates the findings of the lower authorities and prays for upholding the impugned order. 5. Having considered the rival contentions, I find that the issue is no longer res integra as the matter is settled ....