The Assessee herein is engaged in the manufacture of detergent powder and scouring powder allegedly falling under Chapter Heading 3402.90 and 3405.40 respectively of the schedule to Central Excise Tariff Act 1985.
The said activity was carried out by the Assessee on job work basis for its principal, viz.,
The Assessee was clearing the goods manufactured by it on stock transfer basis to the depots of their above named principal in various parts of the companyntry.
Ashok Bhan and Dalveer Bhandari, JJ.
Hindustan Lever Ltd. HLL .
The Assessee filed declaration in Annexure II under Rule 173C of Central Excise Rules, 1944 for short, the Act .
