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M/s. Moulds & Dies P. Ltd. Versus Commissioner of Central Excise, Mumbai

2016 (9) TMI 426 - CESTAT MUMBAI

Deemed manufacture - marketability - crude items processed out of the blanks - goods not mere process of gear teeth cutting on machined blanks sent by the customer which are returned to them after above operation - items like gears, pinions, housing etc. were cleared in crude form and major operation like heat treatment, slotting, broading, grinding, lapping etc. were carried out by the customers and were cleared as finished article - Held that:- the samples produced by the appellants are finish .....

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4.01.1992. It is found that this show-cause notice is within the period of limitation and demands as raised in the said show-cause notice are correctly held to be payable by the appellant and we do not see any reason for interfering with such an order. - As regards show-cause notice dated 29.09.1993, it is found that this show-cause notice is issued by invoking the extended period of time and demand is for March 1989 to November 1991. In our considered view, this demand which has been worked .....

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that the appellant manufactured the same items with the same process, as was done by him prior to 1986. Therefore, the demands raised by the show-cause notice dated 29.09.1993 is confirmed by the impugned order. - Appeal disposed of - Appeal No. E/601/07 - Final Order No. A/89508/2016-WZB/EB - Dated:- 30-8-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri C.J. Mathew, Member (Technical) Shri Anupam Dighe, Advocate with Ms. Chandani Tanna, Advocate for the appellant Shri V.K. Shastri, AC (A .....

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rm and major operation like heat treatment, slotting, broading, grinding, lapping etc. were carried out by the customers and were cleared as finished article. 3. It is the case of the appellant that the crude items processed by them out of the blanks could not be treated as marketable product and as held by the Tribunal in their own case vide its order dated 19.10.1984 that the process on blank are not marketable hence, duty liability does not arise. While it is the case of the Revenue that subs .....

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f Central Excise Tariff Act 1985. After referring to Section Note 6 to Section XVI, he would submit that that the appellant s products are not complete or finished as is the requirement of the said section note and he would rely upon several certificate from their customer who confirmed that the article processed by the appellant are not complete or finished. He would also submit that the requirement of Central Excise Tariff Act 1985 for the process to be considered as manufacture is that the pr .....

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ed within six months and there was no suppression or mis-statement from the appellant. 5. Ld. Departmental Representative would draw our attention to the facts of the case and also to Section Note 6 to Section XVI and submit that these products though they are semi-finished or unfinished have attained the status of final product and hence the duty liability arises on the appellant. He would submit that the demand was correctly calculated for the entire period as there was a suppression of the ma .....

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of the appellant s customer. The products which are manufactured by the appellant from raw material/ blanks can be termed as finished product which needs only further processing. In our considered view, on merits section Note 6 to Section XVI of the Central Excise Tariff Act will directly apply which reads as under:- In respect of goods covered by this Section, conversion of an article which is incomplete or unfinished but having the essential character of the complete or finished article (incl .....

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