TaxTMI 
TaxTMI 
2008 (1) TMI 295
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....and carbon black etc. from M/s. Taurus industrial Corporation and M/s. Jayton Polymers under Rule 57 F(2), now Rule 57F(3) of the Customs Excise Rules, 1944 for further processing and return to the suppliers. After processing, the processed precured tread rubber were cleared to the raw material suppliers under Rule 57F(2) challans. The Department was of the view that the goods processed at the premises of the respondent were fully manufactured goods they should have paid the full duty while clearing. Since this was not done, the Department viewed that the respondent had contravened the provisions of Rule 57F(2) [now Rule 57F(3)] with an intent to evade payment of duty. A show cause notice was issued proposing to demand duty and imposing pen....
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....hout placing any evidence to prove it? (c) Whether the Tribunal is correct in ordering that the goods have attained the stage of fully manufactured goods when there is contra diction in the assessee's statements made before adjudicating authority and Tribunal and when a party to the dispute is approaching the Tribunal without concrete evidence and proper reasons to counter the order of the adjudicating authority? (d) whether the Tribunal is correct in relying on the Larger Bench decision in the case of M. Tex & Anr v. Commissioner of Central Excise, Jaipur, [2001 (136) E.L.T. 73 (Tri.-Del.)] which totally deals with duty liability of processed fabrics and does not appear to be applicable to the facts of the case? 3. Mr. S. Udaya Ku....
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....he master batch is prepared at the premises of the job worker. (iii) The master batch is then again mixed in the kneader for 3 to 4 minutes and again cooled in water and kept for 24 hours for aging at the hands of the job worker. This process is called PT batch. This is also done by the job worker. (iv) The PT batch is returned to the raw material suppliers (primary manufacturer) who have supplied the various raw materials/semi finished goods. (v) The final batch i.e. mixing these sheets with sulphur and accelerators, are done at hands of the raw material suppliers at their premises. (vi) Extruding of the above final batch and cutting the strips to the specific lengths is also done at the premises of the raw material suppliers. ....
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....also found on facts that the raw materials required for manufacture of strips tyres were supplied by the primary manufacturer (raw material supplier) and the job worker has contributed his skills with the help of his tools for various processing and collected only job charges. The major processing of the raw material was done by the job worker and certain process were done at the hands of the suppliers of raw materials to make the manufacturing process complete. 7. Having regard to the activities above-referred to, the Tribunal has rendered a factual finding that it could not be said that the manufacturing activity has been fully completed at the hands of the job worker. In order to support their view, the Tribunal has also taken the aid....