2019 (7) TMI 494

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....he Appellant Mr.Sanjay Jain, Authorised Representative for the Respondent Dilip Gupta, 1. The order dated 4 March 2016 passed by the Commissioner (Appeals) dismissing the appeal that had been filed by the appellant to assail the order dated 14 November 2013 passed by the Additional Commissioner (Central Excise) and Service Tax has led to the filing of this appeal. 2. The issue that ari....

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.... are produced using raw materials or semi-finished goods supplied by the client and goods so produced are returned back to the said client for use in or in relation to manufacture of any other goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), on which appropriate duty of excise is pa....

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.... 4. It is the contention of the learned counsel for the appellant that the proviso to the aforesaid notification dated 1 March 2005 mainly requires that the duty of excise is payable by the manufacturer and does not require that it has actually been paid and, therefore, the Adjudicating Authority was not justified in holding that benefit of exemption would not be available to the appellant for ....

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....cture of any other goods falling under First Schedule to the Central Excise Tariff Act, 1985, on which appropriate duty of excise is payable. A certificate has also been given by the manufacturer that mentions: "This is to say that the raw materials / components sent to AVTEC Ltd., Power Products Division, Hosur, against various Purchase Orders placed by us on them for job work, under Rul....