TMI Blog2017 (4) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... rial Product (Thane) only therefore, the value of the said clearances cannot be clubbed with the aggregate value of the appellant. If this is so, then the entire demand is not sustainable - appeal allowed - decided in favor of appellant. - E/465/08 - A/86600/17/SMB - Dated:- 31-3-2017 - Shri Ramesh Nair, Member (Judicial) Shri P.G. Gogate, proprietor of the appellant Shri S.V. Nair, Asstt. Commissioner (AR) for the respondent ORDER The case of the department is that the appellant have manufactured and cleared the goods availing exemption notification no.1/93-CE dated 01.03.1993 from Paud, Pune unit. They have also manufactured and supplied the goods on behalf of the M/s. Industrial Product (Thane), whereas the value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d some sample challans which shows the M/s. Industrial Product (Thane) have cleared goods on self basis to premises at Paud, Pune. He further submits that the appellant is manufacturing product namely clamp of particular size and the same is not manufactured by M/s. Industrial Product (Thane) and vice versa. The product manufactured and supplied by M/s. Industrial Product (Thane) are not manufactured by the appellant in their factory. Therefore, there is a distinction in the quality and nature of the product manufactured by the appellant and by M/s. Industrial Product (Thane). In this fact the goods shown to have been cleared from Paud, Pune by M/s. Industrial Product (Thane) is not manufactured by the appellant. In this regard, he referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ins Ltd. and the entry of those challans are appearing in the inward outward register maintained in the premise of the appellant. However, on perusal of the records, I find that the firm M/s. Industrial Product is an independent manufacturer and indeed engaged in the manufacture of clamp ring in the Thane unit. From the challans it is seen that the goods manufactured by M/s. Industrial Product (Thane) has been transferred on self basis to their premise at Paud, Pune. The premises was taken on rent by M/s. Industrial Product (Thane) from the appellant. The goods were manufactured and supplied by Thane were being stored in the said premise at Paud, Pune and as per the requirement of the buyer M/s. Kirloskar Cummins Ltd. the required quantity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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