Metalizing of film not amounts to manufacture: CESTAT

Mathew Abraham Vs C.C.E. & S.T. (CESTAT Ahmedabad) Riva Exports Ltd. Wherein the present appellant is working as Accounts Manager has supplied the films for job work under the cover of job work challan. In my considered view this is more than sufficient compliance for transaction of the goods. Since Riva Exports Ltd.is not a manufacturer and not registered under Central Excise there is no charge by the revenue that Rivaa Export Ltd. is required to be registered. The supply of goods for job work was admittedly made under challan is in order. As regard the charge that the Rivaa Export Ltd. h...