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TMI Blog1998 (10) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : C.N.B. Nair, Member (T)]. This appeal of M/s. S.M. Auto Engg. Pvt. Ltd. is directed against Order-in-Original No. 32/CEX/90 passed by the Additional Collector of Central Excise, Pune. The appellants are manufacturers of brake assembly. One of their buyers is M/s. Bajaj Tempo. On account of strike in their factory, they were not able to carry out production in their own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sible to treat a labour contractor as a manufacturer and demand of duty from him. Shri Jawaharlal also submitted that the demand also included about Rs. 21,000/- on account of the manufacture of table and other furniture items in their own factory. He does not press the claim of exemption on these goods under Notification 217 of 1986. 2. Countering the arguments Shri R.D. Negi, learned DR submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He also drew our attention to paras 3.4 and 3.5 of the order. 3. In his reply Shri Jawaharlal clarifies that the finding of the order in para 3.2 regarding use of their own raw material is not factually correct. As they were not in a position to carry out manufacture in their factory on account of strike, the appellant had sold the raw materials to M/s Bajaj Tempo. They had also reversed Modvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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