APPELLATE COLLECTOR OF CENTRAL EXCISE Vs. WADPACKPVT LIMITED

JUDGEMENT

(1.) The respondent was entrusted by M/s. ITC Ltd. , Bangalore, with the job work of supplying corrugated boxes. For this purpose ITC supplied the required kraft paper. (These facts are taken from the Special Leave petition itself and are not in dispute).

(2.) The respondent claimed the benefit of an Exemption Notification dated 31/1/1975 issued under Rule 8 (1 of the central Excise Rules, 1944,exempting goods "manufactured in A factory as a job work from so much of the duty of excise leviable thereon as is in excess of the duty calculated on the basis of the amount charged for the job work.

(3.) The High court came to the conclusion in the writ petition that was filed by the respondent that the respondent was entitled to such exemption, and it is the order of the High court which is under challenge by the Revenue.