2000 (2) TMI 504

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..... . Agrawal, Member (T)]. This issue involved in this appeal filed by M/s. Gujarat Aluminium Extrusions Pvt. Ltd. is whether the excise duty is payable on aluminium ingots and waste scrap manufactured and cleared by them to M/s. Gujarat Casting Corporation (G.C.C.). 2. Shri K.K. Anand, Learned Advocate, submitted that both Appellants and M/s. G.C.C. s factory were shown in the ground plan .....

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..... rt, in the caseof C.C.E., Baroda v. M/s. Cotspun Ltd. - 1999 (113) E.L.T. 353 (S.C.) no demand of excise duty can be made for the period prior to the issue of show cause notice. 3. Countering the arguments, Shri M.P. Singh, learned D.R., submitted that the Appellants did not manufacture the goods in Casting Section as these admittedly were manufactured by M/s. Gujarat Casting Corporation; that m .....

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..... he impugned products were not even mentioned in the classification list. 4. We have considered the submissions of both the sides. We find from the impugned Order that the Collector (Appeals) has given a clear findings that On their own admission, the appellants and M/s. G.C.C. were two separate legal [entities] M/s. G.C.C. were charging casting charges to the appellants for the job work done by .....

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