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TMI Blog1985 (12) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... abricating RCC pipes. The Corporation supplied to the 1st petitioners cement and MS wire free of charge; the 1st petitioners fabricated the RCC pipes by using the cement in concrete and by embedding the MS wire, and they forwarded the pipes to the Corporation. 3. The 1st petitioners at their factory manufactured spare parts and equipment used in the manufacture of pipes and in the repairs of their machinery. They also manufactured machines which in turn were used as parts of other machinery used for the manufacture of pipes. 4. The 1st petitioners filed the said classification list with the excise authorities. In respect of the work done for the Corporation, covered by item 6 of the classification list, the petitioners claimed exemption u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 533, it was held that this notification would apply in the case of job work even if the end product of the manufacturing process was different from the material used at its commencement. The order of the Assistant Collector, in so far as it places a different interpretation on this notification, must, therefore, be set aside. 7. There are many articles covered by items 7 (a) and (b) of the petitioners' classification list. The Assistant Collector ought to have considered each article thereof in relation to the conditions of the exemption granted under the said notification 118, even though he was deciding ex-parte. Having failed to do so, his order in so far as it deals with the exemption claimed for articles under items 7 (a) and 7(b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notification 118, exempted from the excise duty leviable thereon when they are intended to be used in the factory in which they are manufactured or in any other factory of the same manufacturer. Where such use is to be made in a factory other than the factory in which the goods have been manufactured, the exemption is allowable upon the proper officer being satisfied that the goods are intended for such use. The exemption is not applicable to machinery which is manufactured in a factory which is complete and which is meant for producing or processing any goods, even if such goods are intended to be used in the same factory or in any other factory of the same manufacturer. 10. The Central Excise Tribunal, New Delhi, has in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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