2020 (1) TMI 713

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>HON'BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Nishant Mishra, Advocate for Appellant Shri Anupam Kumar Tiwari, Authorized Representative for Respondent ORDER PER: ARCHANA WADHWA After hearing both the sides duly represented by learned advocate Shri Nishant Mishra appearing on behalf of the appellants and Shri Anupam Kum....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e production process as job work in relation to - (a) agriculture, printing or textile processing; (b) cut and polished diamonds and gemstones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 of the Central Excise Tariff Act, 1985 (5 of 1986); (c) any goods on which appropriate duty is payable by the principal manufacturer; or" ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Serial No.30 of the Notification does not include nil rate of duty or duty wholly exempted. However, he submits that in the absence of any notification granting exemption to the final apparels being manufactured by M/s Aero Club it is neither justified nor warranted to arrive at a finding of non-payment of duty by M/s Aero Club. He further clarifies that they have subsequent to adjudication tried ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... be available to the job worker. Though the expression used in Serial No.30(c) of the Notification is 'Payable' and not 'Paid' but definition 2(b) clarifies that such payable would not include nil rate of duty or duty wholly exempted. As such, we note that principal manufacturer is required to pay the duty on their final product so as to make the intermediate job worker exempted from payment of se....