2017 (5) TMI 461

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.... Bangalore Refinery Works Pvt. Ltd., Bangalore for conversion into Gold Potassium Cyandide (GPC) and Trivalent Gold Potassium Cyanide (TGPC) by following the procedure prescribed under Notification No.214/86-CE dated 25.3.1985 (job work Notification). In terms of the provisions of this Notification, these goods which are classifiable under CETH 2837, on receiving back after job work, are required to be used in the manufacture of excisable goods which are to be cleared on payment of duty. (ii) The GPC as well as TGPC received back from the job worker, was further used in the process of electroplating crowns received from M/s. Titan Industries. For carrying out this electroplating process, the appellant acted as a job worker and after carry....

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....such crowns have been utilized by M/s. Titan Industries in the manufacture of watches and the duty has been discharged on such final products. (ii) The procedure followed is known to the department from a long period of time and hence, the demand is barred by limitation. (iii) The demand is also not justified on the grounds of revenue neutrality, since if the duty is paid on these products, the same will be availed as CENVAT credit by M/s. Titan Industries. 3. With the above background, heard Shri Raghavendra Hanjer, learned advocate appearing for the appellant as well as Dr. J. Harish, learned AR for the Revenue. 4. The appellant has sent standard gold to their job worker M/s. Bangalore Refinery Pvt. Ltd. for conversion into Gold Pot....