2018 (12) TMI 662

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....or the Appellant Dr. J. Harish, AR For the Respondent ORDER Per: P. ANJANI KUMAR The appellants, M/s. Interlink Plastics & Fibres Pvt. Ltd. are manufacturer of HDPE Woven Sacks and HDPE Monofilament yarn. They also undertook job work by manufacturing yarn from the plastic granules for other parties like M/s. Elastic Enterprises, M/s. Ratna Fibre Industries and M/s. Bangalore Monofilame....

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....No. 165/2008- B.III has upheld the OIO. Hence, this appeal. 3. The learned AR has reiterated the findings of OIO and OIA and submitted that the contention of the appellants that, the appellants argued that they have manufactured and cleared Monofilament yarn on job work basis for a total value of Rs. 13,85,268/- and have also manufactured and cleared goods worth Rs. 50,56,801 on their own accou....

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....by the appellants on job work basis. We find that though the appellants have contended that they have received the goods on job work basis and have cleared the same without payment of duty as their respective customers have indicated that they will discharge the duty on them by including same in their clearances. However, we find from the records of the case that the customers have not confirmed t....

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....egory of manufacturers who are availing the CENVAT credit and who are not availing CENVAT credit to prevent any misuse of the provision of exemption a clear cut procedure has been provided in the rules for Monofilament of goods on job work basis. The job work procedure cannot claim at any after thought the procedure and forms prescribed therein are fundamental to the working of the procedure. Non-....