9911796707
TMI Blog1996 (8) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... . Brahma Deva, Member (J)]. This appeal arises out of and is directed against the impugned order dated 18-7-1985 passed by the Collector of Central Excise, Calcutta. 2. Arguing for the appellants Shri G. Shivadas submitted that dispute relates to clubbing of clearances effected by the other sister units. 3. The appellants are engaged in the manufacture of goods falling under Tariff Item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be said to be goods manufactured on behalf of the appellants. He submitted that Collector in the adjudication proceedings has come to the conclusion that those two units have manufactured on behalf of the appellants on the ground that entire raw materials have been supplied by the appellants and those two units are exclusively manufacturing for the appellant s concern. He drew our attention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d although they have manufactured the goods exclusively for the appellants, it cannot be said that they have manufactured on behalf of the appellants. Further he said that supplier of the raw materials is not a manufacturer and it is settled position in view of a series of decisions including the decision of the Supreme Court in the case of M/s. Basant Industries v. Collector of Central Excise, Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but some goods were also manufactured by other units by supplying raw materials. It was submitted by him that other two units are sister concern and exclusively they are manufacturing similar goods for the assessee and in view of the facts and circumstances, the department was justified in clubbing clearance effected by those units as that of the goods for and on behalf of the appellants. 5. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants and those two units. Further it was clearly admitted in the impugned order that those units are independent units. In the facts and circumstances of the case, the order passed by the Collector is not sustainable in the eye of law in clubbing the clearances effected by other two units. Accordingly, we accept the contention of the appellants and in the result, we set aside the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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