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M/s MI Telecom Solutions Pvt. Ltd., Ashok Kumar Khurana, M/s ACME Tele Power Pvt. Ltd. Versus CCE Delhi

2017 (11) TMI 1294 - CESTAT NEW DELHI

Manufacture - job-work - excisability/marketibility - the appellant were only fitting some parts in the blank cabinets for various equipments, such as, battery Management System, electrical panel, air-cooling system and similar items - It is the claim of the appellant that the goods which are being cleared after job work are incomplete goods and are not marketable at that stage - Held that: - Perusal of the photographs indicate that the appellant has only populated some of the components in the .....

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actory. - Appeal allowed - decided in favor of appellant. - Appeal No. E/53106/2016, 50244,50245/2017 - Final Order No. 57988/2017 - Dated:- 21-11-2017 - Hon ble Justice (Dr) Satish Chandra, President And Hon ble Mr V. Padmanabhan, Member (Tech) For the Appellant : Shri R.K.Philips, Advocate For the Respondent : Shri H. Saini DR ORDER Per V. Padmanabhan He appeal is against Order-in-Original No.18/2016-17 dated 20.09.2016. M/s Acme Tele Power (P) Ltd, Kasauli Road, Parwanoo (HP) (hereinafter .....

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ute that in this regard they had submitted the required declaration to the Jurisdictional Central Excise Officers M/s MI Telecom Solutions Pvt Ltd, A-46, Okhla Indl. Area, Phase-I, New Delhi (hereinafter referred to as MI Telecom ) are also engaged in manufacture of telecommunication equipment and during the period of dispute they were doing the job work for M/s Acme. MI Telecom were availing the SSI exemption . The period of dispute in this case is 2003-04 & 2004-05. During this period, M/s .....

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he cabinets for regulators, they were fitting transformer with some components. The semi-finished battery management systems, electrical panels, air-cooling systems and regulators were being sent by MI Telecom to M/s Acme-without payment of duty under Notification No.214/86-CE as M/s Acme had given an undertaking that they will use these goods for manufacture of the finished goods which would be cleared on payment of duty. The Department was of the view that since M/s Acme were availing duty exe .....

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ribunal and the matter was remanded to the adjudicating authority vide Final Order dated 07.01.2015 for de-novo adjudication and to give specific finding after considering the appellant s plea that the goods which were being cleared by the Appellant to M/s Acme Telepower are incomplete battery management systems, incomplete electrical panel, incomplete air-cooling systems and incomplete line regulators and as such are not marketable and therefore are not excisable. 3. The present appeal has been .....

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blank cabinets for electrical panel and air-cooling system and the cabinets for regulators; that they were not manufacturing complete battery management systems, electrical panels, air-cooling systems and regulators; that complete battery management systems, electrical panels, air-cooling systems and regulators were coming into existence only in the premises of M/s Acme, who were clearing the same by availing full duty exemption under Notification No.50/2003-CE; that the goods which were being c .....

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rder. He drew our attention to the findings of the adjudicating authority to para 16 & 17 of the impugned order and argued that the goods manufactured by the appellant were held as marketable by lower authority and hence liable for levy of excise duty. 7. We have considered the submissions made by both sides and perused the appeal records. The appellant is carrying-out job work for M/s Acme who are availing Area based exemption and are Manufacturers of Telecom Green Shelter Systems. Since th .....

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anagement System, electrical panel, air-cooling system and similar items. These are claimed to be only in the nature of semi-finished goods which are returned to the principal manufacturer i.e. ACME who complete the manufacturing of such goods. It is the claim of the appellant that the goods which are being cleared after job work are incomplete goods and are not marketable at that stage. Accordingly, it is their submission that no duty is liable to be paid by them. Matter was remanded in the pre .....

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7 (Tri.Bang. ii) Bata India Ltd-2010 (252) ELT 492 (S.C.) 9. We have perused the photographs of the goods being cleared by the appellant (submitted by their Advocate on behalf of the appellant). The Hon ble Supreme Court in the case of Bata India Ltd (supra) has laid-down the following test of marketability. The Apex Court observed as follows: 18. Revenue in this case has not succeeded in establishing that the product in question was either marketed or was capable of being marketed. The test of .....

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