Demand as job worker unsustained in absence of supply of goods by principal manufacturer

Punjab Telenet Cables Limited Vs Commissioner of Central Excise (CESTAT Chandigarh) CESTAT Chandigarh held that job worker is the one who works upon the goods supplied directly or indirectly by the principal manufacturer. In absence of the said supply, appellants do not fit into the definition of ‘job worker’. Hence, demand unsustainable. Facts- The appellant are engaged in the manufacture of Plastic Furniture; they entered into an agreement for manufacture and sale of the products with M/s Nilkamal Limited on principal-to-principal basis; the appellants used the raw material purchased by ...