TMI Blog1996 (9) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The Excise duty exemption notification in question provided that the exemption would not apply to bolts, nuts and screws manufactured by a manufacturer if the total value of the bolts, nuts and screws cleared by such manufacturer during a financial year exceeded ₹ 5 lakhs. 3. The nuts, bolts and screws in question were manufactured by the various appellants for M/s. Enfield India Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply the requirements of Enfield. The premises were not to be used for any purpose other than the aforesaid. The process and production schedules were stipulated by Enfield. The units had been set up by Enfield. Enfield had a right to inspect the accounts of the units. Enfield was to provide loans for the purchase of tools, fixtures and equipment by the units. Enfield was to give technical advic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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