2016 (6) TMI 1507

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....1269/2007 by CESTAT, WZB, Ahmedabad. The assessee had imported Penicillin G-Potassium on payment of duty and this raw material was sent on one M/s. Tini Pharma Ltd. (job worker) for conversion to Amoxicillin Tryhydrate IP under the erstwhile Rule 57F(2) and 57F(3) of the Central Excise Rules, 1944. It is the case of the Revenue Department that the job worker, which was a SSI unit, had purposely....