manufacture of plastic
containers. They manufactured the said containers also on job work
basis and cleared the same accordingly to M/s Divya Pharmacy
Industrial ... manufacturer in the manufacture of goods which are
cleared on payment of duty. IN the present case, principal
manufacturer i.e. M/s Divya Pharmacy
Hyderabad vs. M/s. Divya Enterprises Ltd. -
2003 (153) ELT 497 (SC)
(iii) M/s. Bhilwara Synthetics Ltd. vs. CCE, Jaipur ... duty demanded on manufactured items. They placed reliance on Honble Supreme Courts decision in the case of Divya Engerprises Ltd. (supra). The contention
been used in the manufacture of unaccounted production of gutkha.
c. The finding that 28,112 bags were purchased from Divya Enterprises during the period ... presumed that the bags purchased from said Divya Enterprises have been used for clandestinely removing gutka manufactured by TAG. No evidence for substantiating the said
position to confirm whether the yarn manufactured by them for M/s. Divya Petro Chemicals Ltd. was of what count. The sum and substance ... count 32-34 was manufactured by them or not and whether they had sold such yarn to M/s. Divya Petro Chemicals
Learned Counsel that the issue is covered by the decision of
Divya Enterprises (supra) and Ritesh Enterprises (supra)."
23. In the case of Sivashakti ... purchase order placed and the manufacture paying consideration to
appellant based upon the number of pieces that would be manufactured.
Hon'ble Tribunal held
Learned Counsel that the issue is covered by the decision of
Divya Enterprises (supra) and Ritesh Enterprises (supra)."
23. In the case of Sivashakti ... purchase order placed and the manufacture paying consideration to
appellant based upon the number of pieces that would be manufactured.
Hon'ble Tribunal held
would clearly establish that in terms of the manufacturing
agreement the Appellant is responsible for the manufacture/producing IMFL
under the brands belonging ... clause 13(a) of the manufacturing agreement, the consideration
received by the Appellant is based on the goods manufactured and not for the
manpower supplied
cease
with the supply of man power but it is actually manufacturing valves
(boiler components) and the remuneration fixed is on tonnage basis. This
being ... Ritesh Enterprises Vs CCE Bangalore - 2010
(18) STR (Tri.-Bang.) and Divya Enterprises Vs CCE Mangalore - 2010
(19) STR 370 (Tri.-Bang
cease
with the supply of man power but it is actually manufacturing valves
(boiler components) and the remuneration fixed is on tonnage basis. This
being ... Ritesh Enterprises Vs CCE Bangalore - 2010
(18) STR (Tri.-Bang.) and Divya Enterprises Vs CCE Mangalore - 2010
(19) STR 370 (Tri.-Bang
view that duty demand confirmed in respect of the intermediate products manufactured by the respondent which were supplied along with CJK can be adjusted from ... manufactured by it against the duty paid on CJK which was not a dutiable goods following decision of Apex Court in the case of Divya
