2023 (11) TMI 164

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....Shah , Advocate for the Appellant Shri Ajay Kumar Samota , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The brief facts of the case is that the appellant are engaged in the manufacture of casting on job work basis as well as on their own. One of the principal manufacturers M/s. Dyna Tex Enterprise have been supplying pig iron (raw material) to the appellant for manufactur....

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.....1994 according to which the appellant is not liable to pay any duty on the job work goods. He also referred to the declaration/ undertaking given in this regard by the principal manufacturer to their jurisdictional Central Excise officer. He submits that all the movement of the goods from principal manufacturer to the job worker and the return of job work good to the principal manufacturer were t....

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....e on the following Judgments:- M/s. White Machines - 2008(224) ELT 347 M/s. Shalimar Wire India Ltd - 2009 (318) ELT 615 M/s. Wheel & Axle Plant - 2005 (189) ELT 316 2.2 He submits that there is the duty demand on the goods manufactured on their own which is other than job work goods. It is his submission that after reducing the total turnover on job work, the aggrega....

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....al to the job worker. 4.1 It is also observed that the appellant have been receiving the goods under the job work challan and also clearing the processed goods under the subsidiary challan meant for job work goods. On this basis also no duty can be demanded from the appellant. However all the relevant documents needs to be verified to extend any benefit to the appellant. 4.2 As regard the go....