2002 (12) TMI 337

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..... ber (T)]. M/s. Steel Authority of India Ltd. have filed this appeal being aggrieved with the Adjudication Order Nos. 426-429/2001, dated 1-10-2001 under which the Commissioner, Central Excise has denied them the benefit of exemption Notification No. 217/86-C.E., dated 2-4-86. 2. Shri B.L. Narsimhan, learned Advocate submitted that the appellants manufactured various items of iron and steel .....

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..... R, submitted that the goods manufactured by the appellants in their workshop were either in the nature of capital goods or structurals and as such were not inputs for manufacture of the final products. He also emphasised that the appellants did not file any reply to four show cause notices issued to them; that they also failed to submit defence reply before the Commissioner; that it is thus appare .....

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..... The appellants have not succeeded in establishing that the goods in question manufactured by them in their workshop were used as inputs in or in relation to the manufacture of their final products. The appellants are, therefore, not eligible to avail of exemption contained in Notification No. 217/86-C.E. Accordingly, we uphold the demand of duty confirmed by the Commissioner in the Order impugned. .....

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