2018 (8) TMI 1976

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....td. (A.R.) for the Revenue ORDER Briefly stated facts of the case are that the Appellants are engaged in the manufacture of excisable goods i.e. Railway parts classifiable under Chapter No. 86 of the First Schedule to the Central Excise Tariff Act, 1985. The respondent while scrutinizing the records and documents pertaining to financial year 2009-10 and 2010-11 found that the appellant had n....

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.... the point that the job worker is an independent entity and carries out the manufacturing activities independently and is not an agent, of raw material supplier or a dummy, then the job worker will be treated to be manufacturer. b. The entire raw materials were supplied by the assessee and on the completion of the job work by M/s Element Compound & Alloys the goods were returned to the as....

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....-in-appeal No. 384/HWH/CE/2017-18 dated 07/12/2017, upholding the order-in-original and further noting that there was no evidence on record to prove the relation of the assessee and the job-worker. 4. Against such order the assessee has preferred the present appeal before this Tribunal. 5. Heard both sides and perused the appeal records. 6. The authorized representative of the assessee fi....