1999 (11) TMI 581 - AT - Central Excise

Summary

Issues:
1. Confirmation of demand on M/s. Shiv Shankar Manufacturing Co. for EOT Crane clearance.
2. Confirmation of demand on M/s. Shiv Shankar Engineering Co. (P) Ltd. for EOT Crane clearance and SSI exemption denial.

Issue 1: Confirmation of demand on M/s. Shiv Shankar Manufacturing Co.
The officers found that M/s. Shiv Shankar Manufacturing Co. cleared an EOT Crane in March 1989, which was actually manufactured by M/s. Shiv Shankar Engineering Co. (P) Ltd. However, evidence showed that the machinery available with M/s. Shiv Shankar Engineering Co. (P) Ltd. was insufficient for crane manufacturing. Both firms were located in the same premises, and the quotation for the crane was in the name of M/s. Shiv Shankar Manufacturing Co. The appellant failed to provide evidence of the inputs purchased for crane manufacturing. The tribunal found no fault in the order confirming the demand of Rs. 27,562.75 on M/s. Shiv Shankar Manufacturing Co.

Issue 2: Confirmation of demand on M/s. Shiv Shankar Engineering Co. (P) Ltd.
A demand of Rs. 2,96,371.58 was confirmed on M/s. Shiv Shankar Engineering Co. (P) Ltd. for clearing EOT Cranes and claiming SSI exemptions without proper registration. The appellant argued that their factory at Village Jandiali, Ludhiana, was registered as an SSI unit, supported by a provisional certificate. However, the provisional SSI certificate incorrectly mentioned the factory location as G.T. Road, Ludhiana, not Village Jandiali. The permanent registration certificate correctly stated the factory location as Village Jandiali. The tribunal noted the lack of evidence showing efforts to correct the provisional certificate. As the factory was not registered as an SSI unit during the relevant period, the demand confirmation was upheld. The appeals by the appellants were rejected based on these findings.