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2013 (12) TMI 171 - AT - Central ExciseAssessee manufacturer OR fabricator – Job Work - Held that:- From the work-orders, it is evident that the appellant has supplied all the raw materials and consumables for the fabrication of the racks and trolleys - They have also provided drawings and specifications and the work was carried out in appellant's own factory premises as per the instructions issued by the appellant - there was control over the activities of the fabricators by the appellant – Relying upon Maruti Udyog Ltd. vs. Collector of Central Excise, New Delhi [1998 (12) TMI 332 - CEGAT, NEW DELHI] - Thus, the appellant is the manufacturer and not the fabricators. Eligibility to the benefit of Notification No. 67/95 - The racks and trolleys manufactured by the appellant is held to be classifiable under Heading 9403 of the Central Excise Tariff which is one of the inputs specified in the said Notification - the appellants are manufacturing goods falling under Chapter 51, 55 and 58 of the Central Excise Tariff - In the Notification only Chapter 55 is excluded but goods falling under Chapters 51 and 58 are notified final products - if racks and trolleys were used in or in relation to the manufacture of goods falling under Chapter 51 and 58, the appellant would be eligible for the benefit of the aforesaid Notification – Thus, the assessee is eligible for the benefit of exemption under Notification 67/95 - Decided in favour of Assessee.
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