2017 (9) TMI 1312

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...., Consultant for the Appellant (s) Shri A. Roy, Suptd.(AR) for the Respondent (s) ORDER Per: Shri P.K. Choudhary 1. Briefly stated the facts of the case are that the appellant M/s. Patton Electro Ltd. are engaged in the manufacturing of conduit lock nuts, builder hardwares etc. under Chapters 73 and 76 of Central Excise Tariff Act, 1985. They were undertaking electro-galvanization proc....

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....d therefore, the question of payment of duty on job-work materials would not arise particularly when such job worked materials were used by M/s. Patton ltd. for manufacture of final product and export. The ld. Counsel relied upon the various decisions as under: 1) Shree Uma Foundries Pvt. Ltd. Vs. Commissioner of C.Ex., Kol-II[2008(222) E.L.T. 317(Tri.-Kolkata)] 2) Syschem (India) Ltd. Vs. C....

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....t has not discussed the facts of the case as based on the records of the transaction under the provisions of erstwhile Central Excise Rules and present Central Excise Rules, as contended by the appellant. In my considered view, it is required to examine the facts of the case on the basis of the records and thereafter the applicability of law and case law could be decided. Hence, the matter is requ....