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TMI Blog1988 (5) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... actured by another firm with whom they placed orders. They received the steel billets from one firm Bihar Alloys and sent them for forging the plates to another firm M/s. National Steel and General Mill. The finished shackle plates only were sent by them to the ordinance. There was no -manufacturing by the assessees; they are manufacturers of hand tools. 3. The learned counsel for the department referred to letter dated 13-9-1982 from the assessee to the Assistant Collector. He pointed out that under Section 2(f) of the Central Excises and Salt Act, 1944, the person who engages in manufacture is also to be counted a manufacturer himself. He then read a paragraph from the appeal in which the appellants speak of Notification 119/75-C.E. and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries, the intrinsic value of the goods must form the assessable value. There has been suppression of facts in this case and the goods were cleared without payment of duty. 6. There is a good deal missing in the adjudication of the lower authorities. The assessees argued before the Assistant Collector that they were not the makers of the shackle plates but that they got them forged by another factory. The Assistant Collector, however, does not say anything about this submission; he merely says that the assessees M/s. Hindustan Everest Tools were asked to produce original documents for verification to the Superintendent for verifying the statement in their reply to the show cause notice and during the course of personal hearing. But they fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r man to manufacture it for him, whether or not he supplies the raw material, has downstream effects and spin-offs that can be upsetting in more ways than we can anticipate. As long as there is nothing in the law that prohibits one person from getting goods manufactured by another, I do not see how the first one can be charged with being the manufacturer or with engaging himself in the manufacture of the goods. For I have seen the converse also where the department insists on pursuing the goods to their source and to the man who actually fabricated, forged, made manipulated them, ignoring the man who claims he had them manufactured. This, of course, is only the inconsistency side. 9. However, for want of the necessary detail, a final deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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