2007 (6) TMI 210

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.... tor steel at the hand of job workers The job workers, during the impugned period operated under the compounded levy scheme and paid duty at the rate of Rs. 300/- per Metric Ton. According to the appellants' instructions, the job workers directly supplied the consignments to the ultimate purchasers of tor steel under invoices issued by them. In addition, the appellants have also issued parallel invoices and recovered the amounts directly from such purchasers. The appellants have also paid the job workers conversion charges as well as reimbursed duty paid by the job workers. 3. The Department's case is that the appellants have recovered more duty from the purchasers of tor steel than the duty paid to the exchequer by the job workers. Acco....

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.... (ii) Rashtriya Ispat Nigam Limited v. Commissioner of Central Excise, Visakhapatnam - Final Order No. 750/2005-C.E., dated 5-5-2005. 6. Shri R. K. Chowdhury, ld. Advocate appearing for the Department states that since tor steel is the product which was sold to the purchasers, any amount collected over and above the compounded levy of Rs. 300/- per Metric Ton paid by the job workers on such tor steel is recoverable from the appellants under Section 11D. He also argued that the ownership of the goods remained with the appellants even when it was being converted at the hand of the job workers and hence in view of definition of 'manufacture' and 'manufacturer' appearing under Section 2(f) of the Central Excise Act, 1944, the Depot of SAIL a....