9911796707
TMI Blog1997 (4) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... as to whether supplier of the raw material in part or full i.e. M/s. Brooke Bond India is a manufacturer under Section 2(f) of Central Excises and Salt act, 1944. On a detail examination of the facts and case law, the Ld. Collector has come to the conclusion that the supplier of raw material namely Brooke Bond is not a manufacturer and the clearance by the Respondents/Assessees cannot be clubbed with the clearance of Brooke Bond. He has held that the assessess are independent manufacturers and therefore clearances are required to be taken independently and granted the benefit of exemption Notification No. 175/86 which grants exemption to Small Scale Industries. In support of his conclusion that Ld. Collector has held that the Department ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertaining to the clubbing of clearances. He pointed out that there was no allegation from the Revenue that the asessee s were dummy units and were not in existence and that existence was only on paper. He relied on the various finding given by the Collector pertaining to the relationship being on principal to principal basis. The ld. Advocate brought to our notice the latest Supreme Court Judgment rendered in the case of Basant Industries v. Collector of Central Excise, Kanpur reported as 1995 (75) E.L.T. 21 (S.C.); Collector of Central Excise, Bombay-III v. Pressure Cookers Appliances Ltd., 1995 (79) E.L.T. 160 (Tribunal). He further pointed out that the ratio of these Judgments has since been applied by this Bench recently in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no financial flowback either. The revenue has not made out grounds to apply the ratio of the Judgment rendered in the case of H. Guru Instruments (P) Ltd. v. Collector of Central Excise, reported as 1987 (27) E.L.T. 269 (Tribunal). In Guru Instruments case there was no relationship on principal to principal basis. Likewise Ld. Collector has differentiated the ratio of the Judgment rendered in the case of Shree Agency 1977 (1) E.L.T. (J 168). The Tribunal has noted the Judgment of Hon ble Supreme Court rendered in the case of Basant Industries (supra) as in the case of Larsen Toubro Ltd. in its final order referred (supra) and has answered a similar question in the same line upholding the assessee s contention that the clearances of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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