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TMI Blog2000 (6) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... nd glassware. 2. The facts giving rise to this issue may briefly be stated as under: 3. The appellants are engaged in the manufacture of moulds and moulding equipments classifiable under Heading 84.80 of the CETA for supply to another factory M/s. Mohan Crystal and Glass Works, who are manufacturing glass and glasswares. They had been claiming exemption from payment of duty in respect of moulds and moulding equipments under Notification No. 281/86, dated 24-4-1986 but in fact, they were not entitled to the same. Accordingly, show cause notice dated 27-4-1993 was issued to them alleging that the moulds and moulding equipments manufactured by them were excisable goods and were also not meant for repair and maintenance of any machinery ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been manufactured by the appellants in their factory for their captive use for the repair and maintenance of the machinery meant for production of the final products, glass and glasswares, were entitled to the benefit of exemption Notification No. 281/86 and that the Collector had wrongly and illegally disallowed the same. Therefore, his order deserves to be set aside. 6. On the other hand, the JDR while refuting this contention of the counsel, has argued that no benefit of the Notification in question could be claimed by the appellants as they did not use the moulds and moulding equipments for their captive use and even otherwise the moulds and moulding equipments could not be said to be meant for repair or maintenance of the machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation, as its perusal shows, exempted 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 the machinery installed therein, from the whole of the duty. In the instant case, the facts are not much in dispute. The appellants are M/s. Mohan Engineering Works and are engaged in the manufacture of moulds and moulding equipments. They themselves did not captively use these goods for production of any other final product. They, admittedly, supplied these goods to M/s Mohan Crystal and Glass Works, Mohan Nagar, Ghaziabad for enabling them to use the same in the manufacture of glass and glassware. There is no material o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing different varieties or designs of glasses and could not be termed as a part of machine or machinery with the aid of which those glasses were manufactured or prepared. The Collector before passing the order visited the factory premises and after examining the working of both the units one of the appellants and other of M/s Mohan Crystal Glass Works had given detailed reasons in the impugned order for declining the benefit of exemption Notification No. 281/86 to the appellants. 10. In the light of the facts and circumstances referred to above, we also do not find any sufficient ground to disagree with his findings that the two conditions laid down in the exemption notification in question i.e. (i) all the excisable goods manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X
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