TMI Blog1999 (11) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... peals of Commissioner of Central Excise, Kanpur-I are directed against Order-in-Appeal Nos. 382 381-CE/KNP-I/98, dated 16-11-98 of Commissioner of Central Excise (Appeals), Allahabad. The issue involved was the eligibility for small-scale exemption of the castings manufactured by the respondents M/s. Mahavir Iron Foundry. The Commissioner (Appeals) held that the respondents were eligible for exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd name so as to deny the benefit of Notification No. 1/93. I find that the appellants case is squarely covered by the above clarification of the Board which is binding on the Central Excise authorities. In view of the above discussions, I hold that the appellants were not liable for payment of duty on clearances of their products as they were exempted under Notification No. 1/93 and the goods we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the party either before Commissioner (Appeals) or Asstt. Commissioner, Agra regarding non-trading of such goods by the actual purchaser and hence benefit of para 5 and para 6 of above mentioned Board's Circular, dated 27-10-94 is not applicable to these castings. (c) . 3. Arguing for the respondents, ld. Counsel Shri Rajendra Prasad Pal submits that the grounds of appeal are tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible to such castings and that these castings will not be termed as branded goods. This position has also been clarified vide Govt. of India, Ministry of Finance's letter F. No. B/40/12/94-TRU, dated 1-9-94 vide Circular No. 52/52/94-CX. 4. It is clear from the aforesaid para alone that the castings are for further manufacture of diesel engines, machinery, etc., and that these are so used by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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