TMI Blog1992 (3) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... ke falling under Chapter 84 of Central Excise Tariff, 1985. They filed their Classification List claiming small scale exemption under Notification No. 175/86 for MORE detergent cakes. It was approved provisionally asking the respondents to pay duty on MORE detergent cakes, as according to the Department the respondents manufactured the said product as per authorisation filed under Notification No. 305/77 dated 5-11-1977 and, therefore, the manufacturer of the said product would be M/s. Blaze Enterprises (P) Ltd. The respondents paid the duty accordingly and subsequently filed a refund claim for Rs. 34,184.70 contending that MORE detergent cakes were manufactured with the brand name of M/s. Blaze Enterprises (P) Ltd. and, therefore, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that when the goods are manufactured on behalf of another party out of raw materials supplied by that party the ownership of the goods does not pass on at any point of time, to the fabricators who are being paid fabrication charges. Admittedly, in the present case raw materials were supplied by M/s. Blaze Enterprises to the respondents who merely convert them and charge conversion charges. Coupled with the fact that the said M/s. Blaze Enterprises (P) Ltd. had filed declaration under Notification No. 305/77 authorising the respondents to follow all the procedures required under the Central Excise Law on their behalf for their conveniences. In this premises, he submitted that all the clearances effected from M/s. Synthetic Detergents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the raw material. Continuing further, he submitted that this appeal was filed by the said M/s. Blaze Enterprises Pvt. Ltd. against the Order of the Collector of Central Excise whereby he found that the appellants of that case, namely, M/s. Blaze Enterprises Pvt. Ltd. were ineligible for exemption under Notification No. 175/86 or under Notification No. 212/86 for the period from 1-6-1986 to 31-3-1986 holding that the value and clearances of MORE Brand detergent cakes manufactured by them and on behalf of them had exceeded the limit of Rs. 75 lakhs, which was set aside, as aforesaid, by the Tribunal. It was stressed by him that the Collector (Appeals), had relied upon the said Order No. 51/87 dated 23-8-1987 and since the said Order has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... like M/s. Tata Oil Mills Co. Ltd. In the aforesaid case of M/s. Blaze Enterprises Pvt. Ltd. v. Collector of Central Excise, Bangalore, Order No. 51/87, supra, it was held that the respondents was a independent units which existed much earlier and it was not dummy unit created by M/s. Blaze Enterprises. There was no financial tie up between the respondents and M/s. Blaze Enterprises. In this view of the matter, we find that the Collector (Appeals) rightly held that the decision rendered by this Tribunal in the case of M/s. Blaze Enterprises Pvt. Ltd., Order No. 51 /87, supra, applies on all fours to the present case and, therefore, the respondents were entitled for the refund claim in both the cases. In the light of the ratio of the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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