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2019 (9) TMI 1216 - CESTAT MUMBAISSI exemption - clubbing of clearances - whether the value of the clearances of the Appellant M/s Durable Drums, be added to the value of clearance of M/s Machine Crafters in computing the aggregate value of the clearances for the period 2000-2001 in extending the benefit of SSI exemption? HELD THAT:- There is no dispute of the fact that during the relevant period, M/s Machine Crafters were the manufacturer of excisable goods viz. slotted angles/brackets etc. The said finished goods emerge after carrying out the processes of shearing, punching, bending, welding and painting. It is the contention of M/s Machine Crafters that except painting and the process of bending, all other processes were carried out on job work basis from various job workers by sending the raw materials to them. Similar is the situation with M/s Durable Drums. In the premises of M/s Durable Drums, only facility for painting was available and all other processes in similar way were carried out on job work basis by them. The above processes were carried out on job work basis by sending the raw materials to various job workers has been fairly established by the Appellant M/s Machine Crafters, enclosing the relevant challans sending raw materials and receipt of the processed goods, in the appeal paper book. Benefit of N/N. 83/94-CCE and No.84/94-CE available to SSI unit - denial on the ground that the Appellant M/s Durable Drums did not have the manufacturing facility other than the process of painting - HELD THAT:- It cannot be denied that the process of painting is the ultimate and final process which makes the product marketable and hence, it is the process ancillary and incidental to manufacture of the finished goods, hence M/s Durable Drums also is a manufacturer and eligible to the benefit of said Notification. Demand do not sustain - appeal allowed - decided in favor of appellant.
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