TMI Blog2017 (4) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... at: - IEF has manufactured the goods in their factory premises on job work basis as per the design given by KTMS. From these facts it is apparent that the goods have in fact been manufactured and marketed by IEF and thus the marketability of the goods is established. Since the manufacture and marketability of the goods is established the excise liability follows - demand upheld. Imposition of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MS needed parts of Fume Extraction System to be manufactured for which they placed orders with IEF. A demand of central excise duty was raised on IEF in respect of the said parts supplied to KTMS. The said demand was dropped by the original adjudicating authority. The said order was reviewed by the revenue and Commissioner (Appeals) confirmed the demand on IEF along with equivalent penalty under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ineers Ltd. 2004 (169) ELT 36. In the said decision also it was held that chimney shells not being marketable cannot be charged to central excise duty. Ld. counsel also relied on the CBEC circular no.456/22/99-CD dated 18.05.1999 to ascertain that the expression site may not be given a restrictive meaning and shall include any premises made available to the manufacturer of goods. 3. Ld. AR re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is noticed that IEF has manufactured the goods in their factory premises on job work basis as per the design given by KTMS. From these facts it is apparent that the goods have in fact been manufactured and marketed by IEF and thus the marketability of the goods is established. Since the manufacture and marketability of the goods is established the excise liability follows. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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