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TMI Blog2002 (12) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - M/s. Steel Authority of India Ltd. have filed this appeal being aggrieved with the Adjudication Order Nos. 426-429/2001, dated 1-10-2001 under which the Commissioner, Central Excise has denied them the benefit of exemption Notification No. 217/86-C.E., dated 2-4-86. 2. Shri B.L. Narsimhan, learned Advocate submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emsp;Countering the arguments, Shri Jagdish Singh, learned DR, submitted that the goods manufactured by the appellants in their workshop were either in the nature of capital goods or structurals and as such were not inputs for manufacture of the final products. He also emphasised that the appellants did not file any reply to four show cause notices issued to them; that they also failed to submit d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely in or in relation to the manufacture of the finished goods. The appellants have not succeeded in establishing that the goods in question manufactured by them in their workshop were used as inputs in or in relation to the manufacture of their final products. The appellants are, therefore, not eligible to avail of exemption contained in Notification No. 217/86-C.E. Accordingly, we uphold the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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