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TMI Blog2009 (10) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per: Chittaranjan Satapathy, Member (T)]. - The appellants are not present. However, they have filed written submissions with a request to decide the application for early hearing as well as the appeal therein. 2. Heard the learned DR Shri M. Ravi Rajendran. Considering the fact that the appeal itself can be heard and disposed of today, we allow the miscellaneous application for early h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal memorandum and the submissions made at the time of personal hearing. The basic issue which requires to be decided is whether exemption in terms of Notification No. 63/95-CE dated 16-3-95, as amended, is available to excisable goods supplied to M/s. Bharat Earth Movers Ltd (BEML). As per the Notification, exemption from Central Excise duties is provided in respect of excisable goods manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -11-2003. On perusal of the Trade Notice No: 53/92 dated 8-7-92 of the Bangalore Central Excise Commissionerate, it is seen that the Clarification was in the context of duty paid goods or raw materials processed by job-workers and sent back to the specified PSUs. The implications of the clarification was that if any duty paid inputs are processed by job-workers on behalf of M/s. BEML, no Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out certain manufacturing process, a doubt arose whether excise duty was attracted at that stage. From a reading of the trade notice and the clarification issued by the Board, it is amply clear that the clarification was issued to eliminate any doubts about duty payment by the job-workers of the specified public sector undertakings. 4. We find that the appellants are not eligible for the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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