9911796707
TMI Blog1996 (9) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... rolls and were subjecting them to machining and finishing and were using such rolls in their lathe machines which were a part of their rolling mill for manufacturing iron and steel products like flats, etc. The forged rolls were received from outside and were classifiable under Item No. 25(8) of the old Central Excise Tariff and under Heading No. 72.08 under the new Tariff. On machining and finishing the finished rolls before their use in the rolling mill were classifiable under Item No. 68 of the old Central Excise Tariff and under Heading No. 84.55 of the new Tariff. For the period from 1-8-1982 to 28-2-1986 the appellants claimed exemption under Notification No. 118/75-C.E., dated 30-4-1975. From 1-3-1986 to 31-12-1986 they had claimed e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal s decision in the case of Bajrang Alloys Ltd. v. Collector of Central Excise, Raipur - 1994 (70) E.L.T. 624 (Tribunal), wherein the Tribunal had held that M.S. Rolls manufactured out of rough or unmachined rolls being used for repair and maintenance of machinery namely, rolling mill installed in factory, were eligible for benefit of Notification No. 281/86. 4. In reply, Shri M. Jayaraman, JDR, submitted that the issue of the retrospective exemption had not been raised before the lower authorities and that the forged roll being an essential component of the machinery and the machines being used for producing or processing of the goods, such rolls were excluded from the purview of exemption under Notification No. 118/75-C.E. and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 86) E.L.T. 613 = 1996 (66) ECR 172 (Tribunal). It cannot be said that the machined rolls as such were either a machinery or a complete machinery. 6. In view of the above, we consider that for the period 1-1-1982 to 28-2-1986, the appellants were eligible for the benefit of exemption Notification No. 118/75-C.E. 7. Now coming to the period 1-3-1986 to 31-12-1986, under Notification No. 281/86, dated 24-4-1986 all excisable goods manufactured in a workshop within a factory and intended for use in the said factory or in any other factory of the same manufacturer, for repairs or maintenance of machinery installed therein, were exempted from the whole of excise duty. This Notification No. 281/86-C.E., dated 24-4-1986 had come up for consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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