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2014 (2) ECS (220) (Tri- Ahm.)(242 KB)

M/s National Conductors

The appellant should discharge the duty liability as the procedure for functioning under the job work is different and clearance of finished goods manufactured in the appellant"s factory from his own raw materials is different.

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2014 (4) ECS (42) (Tri-Ahd)(180 KB)

M/s. Senor Metals Pvt. Ltd.

The duty liability on the manufactured goods which come into existence and are captively consumed for which exemption is not available under SSI exemption notifi cation No. 1/93-CE is required to be discharged by the job worker