TMI Blog1983 (8) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... their customers and returned to them. 2. The appellants have been manufacturing iron products for long time by themselves or on job-work basis for others. For the material time, which is not clear but not under dispute, the appellants received Iron wires from M/s. India Co. Pvt. Ltd. for converting into wire nails on job-work basis both wires and nails falling under T.I. 68, the appellants converted the wire into wire nails and returned wire nails to M/s India Company Pvt. Ltd. charging only for conversion. It appears that the appellants at the time had availed of benefit of Notification No. 119/75, dated 30-4-1975. The Excise authorities felt that conversion of wire into nails was full-fledged manufacturing activity out of which an ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 119/75 had been rescinded, none would appear at the hearing. Request was, however, made to dispose of the appeal on merits after taking into consideration points made out by the appellants in the grounds of appeal and their written submission. 5. Shri V. Lakshmikumaran, Senior Departmental Representative representing the respondent, in his argument stoutly defended the orders passed by the lower authorities. He submitted that appellants could get benefit of Notification No. 119/75-C.E., if M/s. India Co. Pvt. Ltd. had supplied cut pieces of wire and not wire in running length as had been done in the present case. His contention was wire and nails are two entirely different articles. If nails made out of wire were returned to M/s. Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illustrations Notification No. 119/75 could be applicable. Central Board of Excise Customs in Saru Smelting Pvt. Ltd., Meerut - order-in-appeal No. 7-B of 1981, dated 22-1-1981, 1982 E.L.T. 85, took the same view in respect of Solder wire manufactured on job basis from out of tin and lead supplied by Indian Telephone Industries, Bangalore. In coming to this decision the Board, besides M/s. Anup Engineering s case (supra), relied on a decision of Calcutta High Court in Madura Coats Ltd. v. Collector of Central Excise, West Bengal, 1980 E.L.T. 582 (Calcutta). In view of these decisions, there can be no doubt that the appellants in respect of wire nails made out of wire supplied by M/s. India Co. Pvt. Ltd. and returned to them would get b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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