9911796707
TMI Blog1985 (5) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of Central Excise, Madras II Division, by his Order-in-Original dated 25-4-1977 included in the clearances the value of the outer spring eye of Rs. 33,637.88 and the value of bolts, nuts and screws of Rs. 58,347.57 manufactured by other manufacturers from out of raw material supplied by the appellants. In appeal the Appellate Collector of Customs and Central Excise by order dated 15-10-1979 held that value of pin outer spring eye should be excluded, but he upheld the Assistant Collector s order regarding value of bolts, nuts and screws being included in the clearances.Appellants then filed Revision to Government of India which is the present appeal. 3. In the grounds of appeal and before us it is urged that the Appellate Collector o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s before us. In this order, after reciting the appellants contentions about this part of the claim, the learned Appellate Collector recorded the following discussion and finding about the same : I do not agree with the contention of the appellants that the value of bolts, nuts and screws fabricated by others should not be taken into consideration for the purpose of arriving at the value of total clearances, as the raw materials were supplied by the appellants and only labour charges were paid and, therefore, manufacture of these bolts, nuts and screws fall under definition contained in Section? 2(f) of the Central Excise Act, 1944 and this should be considered as the manufacture by the appellants. Consequently, the value of these bolts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to one for and on behalf of the other merely because he has received raw material for such manufacture. We accept Shri Ramasubramaniam s explanation regarding the use of the word ancillary in the Assistant Collector s order and the context in which it was made. In our view, on the available material the learned Appellate Collector s finding that bolts and nuts manufactured by others were for and on behalf of the appellants cannot be sustained. 7. Parties agreed that if the value of bolts and nuts of Rs. 58,347.57 were excluded the appellants would be well within the exemption limit stipulated in the notification. As a result of aforesaid discussion the appellant is held eligible to concession under Notification No. 158/71, dated 26-6-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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