9911796707
TMI Blog1996 (7) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... nly 2 cases they had supplied the raw materials worth about Rs. 25,000/- and in other cases they purchased the goods from outside and sent their consignment to various parties. The bought out items cannot be added for arriving at the clearances value in determining the eligibility of exemption benefit as envisaged under Notification No. 77/85-C.E., dated 17-3-1985. The excise law does not prohibit the licence in doing trading activity. My above finding gets support from the decisions held by the higher authorities as follows :- (l) Re : Otis Elevator Company (India) Ltd. - 1981 (8) E.L.T. 720 (G.O.I.) observe : Government therefore hold that the elevators and escalators erected by the petitioners could not be considered as goods and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... frame and it comes into being only when all the parts are mounted on the ring frame. This work is done at site. From their factory, the appellants clear only certain parts. We hold that in the facts and circumstances of this case, what the appellants are doing is only a convertion or modernisation or upgradation job on an existing installed machinery and not the manufacture and clearance of a new machine. There is therefore no justification for including the value of bought out part in the value of their clearance for determining the eligibility under Notification No. 176/77-C.E. Accordingly, we allowed the appeal with consequential relief to the appellants. The order-inoriginal is, therefore, set aside and appeal allowed subject to the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat when the value of goods manufactured by different units was clubbed together it was found to exceed Rs. 75 lacs. He submitted that since exemption limit was exceeded the Assistant Collector rightly denied them benefit of Notification No. 77/85; that the Collector (Appeals) however allowed the benefit which was not legal as the value of the total clearance had exceeded Rs. 75 lacs. He therefore prays that the order of the Assistant Collector may be restored. 3. None appeared for the respondents. Since the issue stands settled by various decisions of this Tribunal and other courts it was decided to proceed with the matter in the absence of the respondents. 4. Heard the submissions of the learned D.R. We find that the only issue in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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