M/S. National Engineering Industries ... vs C.C.E. Jaipur-I

[Arising out of Order-in-Original No. 28-29/2009(CE) dated 18.08.2009 by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Jaipur].

For approval and signature:

Honble Shri Ashok Jindal, Member (Judicial)

Hon'ble Shri B. Ravichandran, Member (Technical)

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3 Whether Their Lordships wish to see the fair copy of the Order?

4 Whether Order is to be circulated to the Departmental authorities?

M/s. National Engineering Industries Ltd. .Appellants

Vs.

C.C.E. Jaipur-I .Respondent

.

Appearance:

Shri Bipin Garg, Advocate for the Appellant

Shri Pramod kumar, DR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Hon'ble Shri B. Ravichandran, Member (Technical)

Date of Hearing: 15.07.2015

FINAL ORDER NO. 52256-52257/2015-EX(DB)

Per Ashok Jindal:

The short issue involved in the matter as that whether the principle manufacturer is required to pay duty on waste and scrap generated at the end of job worker when the goods were sent to the job worker for processing under notification no.214/86 or not.

2. Heard the parties.

3. The issue came up before this Tribunal in the case of Rocket Engineering Corporation Ltd. Vs. CCE Pune-2006 (193) ELT 33 (Tri-Mumbai) wherein it has been held that principle manufacturer is not required to pay duty on waste and scrap generated at the end of job worker when the goods were sent to the job worker for processing under notification no.214/86. The said order of this Tribunal has been affirmed by the Honble High Court of Bombay reported in 2008 (223) ELT 347 (Bom). As issue has been settled by the Honble High Court of Bombay as cited herein above, therefore, issue is no more res integra. In these circumstances we hold that appellants are not required to pay duty on waste and scrap generated at the end of job worker and processed the goods under notification no. 214/86.

4. With these terms, we set aside the impugned order and allow the appeal with consequential relief if any.

(Dictated and pronounced in the open court)

(B. Ravichandran) (Ashok Jindal) Member (Technical) Member (Judicial)

Bhanu

2

E/2775-2776/2011-EX(DB)