2017 (11) TMI 1508

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....llant Ms. Mansi Patil, Advocate for respondent ORDER Per: Ramesh Nair The fact of the case is that the respondent is engaged in the manufacture of Electronic Controller for Air Conditioner/Chiller bearing the symbol/brand name of M/s Blue Star. The case of the department is that since the goods manufactured by the respondent bearing brand name of M/s. Blue Star they are not eligible fo....

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....ld not have entertained the fresh evidence produced before him therefore his order for remanding the matter is not legal and proper. 3. On the other hand, Ms. Mansi Patil Ld. Advocate appearing on behalf of the respondent submits that principal manufacturer M/s Samcon Industrial Controls Pvt. Ltd. had sent the material to the respondent under the challan issued under Rule 4(5)(a) of Cenvat Cred....

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....e gone through the records of the case and considered the averments made in the appeal. It was heldby the Tribunal in Motor Industries Co. Ltd. Vs. CCE [1999 (111) ELT 816 (T) that job-worker conducting activities under Rule 57F (2) is not required to pay duty on such goods. In Aggarwal Rolling Mills Vs. CCE [1997 (93) ELT 615 (T)], it was held by the Tribunal that duty liability is of the supplie....

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....d/manufactured on job-work basis. However, the issue cannot be decided in the appeal as the lower authority did not have an opportunity to examine and adjudicate on the said contention. In the interest of justice, the matter has to be remanded to the lower authority to decide whether the controllers were manufactured and cleared by the appellants to M/s. SICPL on job-work basis and accordingly eli....