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2016 (11) TMI 230 - CESTAT NEW DELHI

2016 (11) TMI 230 - CESTAT NEW DELHI - TMI - Manufacturing activity or not - emergence of new marketable product or not - Whether the main appellant is liable to Central Excise duty on the aluminium channels, brought from market on which they have carried out process like cutting, drilling and bending as per the requirement of the customers, will amount to manufacture or not - Held that: - Such drilling and bending is also carried out at site of the customers depending upon the requirement of st .....

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activity for the turnover of the appellants to arrive at the SSI exemption, the impugned orders held that the suppliers did not have manufacturing facility and the purchase and sale transaction of the wall mounted brackets is not acceptable - In this connection, the appellant contested that simply because the suppliers from whom they procured these materials do not themselves have manufacturing facility by itself cannot lead to a conclusion that the whole transaction is bogus - Appeal allowed by .....

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andran These three appeals are against the order dated 30/09/2009 of Commissioner of Central Excise (Adjudication), New Delhi. Two appeals are by M/s R.D. Plast and Shri R. Daman Singh, Partner of M/s R.D. Plast against demand of Central Excise duty and imposition of equal penalty and imposition of personal penalty respectively. The third appeal is by Shri Anirudh Joshi, Proprietor of M/s Balaji Exports against imposition of penalty under Rule 26 of Central Excise Rules, 2002. Since all these ap .....

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volved in this case are that :- (a) the process carried out by the main appellant on the aluminium channels procured from outside and thereafter supplied to various customers will amount to manufacture, attracting Central Excise levy ; (b) the turnover of wall mounted brackets were not properly recorded in the records of the main appellant as a portion of sale is attributed to trading of items purchased as such. The third appellant is one of the two companies from whom the wall mounted brackets .....

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each on Shri Anirudh Joshi and Shri Subhash Chandra, Proprietors of M/s Balaji Exports and M/s Apra International respectively under Rule 26 (1) of Central Excise Rules, 2002. 3. We have heard both the sides and perused appeal records. The first issue is regarding the question whether the main appellant is liable to Central Excise duty on the aluminium channels, brought from market on which they have carried out process like cutting, drilling and bending as per the requirement of the customers, .....

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old the process as manufacture is that the aluminium channels, which are of general nature were prepared for particular structure by the process of cutting, drilling and bending in the unit of the main appellant. The Original Authority concluded that the aluminium sections so prepared for use in the structures are not same goods as aluminium sections brought in from the market by the main appellant. It was concluded that the processes undertaken by the main appellant have resulted in bringing in .....

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rilling and bending is also carried out at site of the customers depending upon the requirement of structure to be installed in the premises alongwith other civil work. In such situation, it is necessary to have a clear recording on the facts as to what type of new identifiable product emerges from aluminium sections brought in by the main appellant. The Original Authority found the product cleared by the appellant to be classified under heading 7610 as aluminium structures. He held that the alu .....

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d that the required structural parts are fabricated and before their permanent fixing will be liable to excise duty. In the present case, there is no clear finding regarding what type of structures as parts of such structures are emerging with categorical evidence. In such a situation we are unable to agree with the findings of the Original Authority that a new and different article having distinct name, character or use as emerged in the present case. As such, we find that the findings of this .....

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held that the suppliers did not have manufacturing facility and the purchase and sale transaction of the wall mounted brackets is not acceptable. It was held that the whole of sales turnover is on account of manufacture only. In this connection, the appellant contested that simply because the suppliers from whom they procured these materials do not themselves have manufacturing facility by itself cannot lead to a conclusion that the whole transaction is bogus. The appellant never claimed that t .....

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