2008 (1) TMI 153

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....tapathy, Member (T)]. - 1. Heard both sides. Since both these appeals relate to a common issue, they are taken together for hearing and disposal. 2. Shri J.P. Khaitan, learned Senior Advocate, for the appellants states that the appellants sent some raw materials and inputs without taking MODVAT Credit thereon, to their job workers for further processing. After further processing, the impugned g....

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...., the appellants did not take any input duty credit and since low priced footwear ultimately manufactured after processing by the job workers, was completely exempt, the appellants were not eligible for the exemption under Notification No. 214/86-C.E. dated 25-3-1986 since the said Notification stipulates that goods manufactured in a factory of the job worker are exempted only if used in relation ....

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....i Y.S. Loni, learned J.D.R., for the department supports the impugned Orders and states that the appellants are bound to discharge the duty-liability in respect of the intermediate goods manufactured by the job workers. He also brings to our notice that the appeal against the Tribunal's Order in the case of C.C.Ex., jaipur v. Shri Ram Rayons - 2002 (147) E.L.T. 1028 (Tri.-Del.) has been admitted b....