9911796707
TMI Blog2004 (6) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... nts manufacture arms ammunitions and parts thereof which Factory in the manufacture of parts of ammunition which are ultimately used for defence purposes; that simply because the Appellants do not have capacity of conversion of brass scrap into strips and sends scrap to job workers for conversion into strips it does not mean that scrap in question is not intended for consumption by the Members of Armed Forces of the Union or by such Ordnance Factory. The learned Advocate, further, submitted that show cause notice dated 30-8-2001 was issued for demanding the duty for the period from 1-8-96 to 31-3-2001 and show cause notice dated 27-1-2001 was issued for demanding duty for the period from 1-4-2001 to 30-6-2001; that the extended period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court as reported in 2002 (142) E.L.T. A283. 3. Countering the arguments Mrs. Charul Baranwal, learned SDR, submitted that Notification No. 70/92 provides exemption to the goods manu- factured by the job workers and not to the scrap removed by the Appellants; that therefore, the Notification No. 70/92 as amended is not available to the Appellants; that Notification No. 62/95 (Srl. No. 1) exempts all goods if produced in Ordnance Factory and intended for consumption by the Members of Armed Forces of the Union or by such Ordnance Factories; that the scrap admittedly has been removed by the Appellants to the job workers and which cannot be said to have been consumed by the Members of Armed Forces or by the Ordnance factories; that accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removed by the Appellants without payment of duty; that in any case said letter was never received by the Asst. Collector; that the Commissioner in the impugned order has specifically mentioned that the Asst. Commissioner, Jabalpur had informed that letter dated 5-9-95 purported to have been sent by the Assessee was not received in his office. The learned SDR, further, submitted that undertakings filed with the jurisdictional authority at Bombay having control over job workers factory were required to be given for the purpose of availing exemption on strips and these undertakings were not given to the Excise authorities having jurisdiction over the Appellants unit; that even in these undertakings it has not been mentioned that the scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they utilize the same for manufacturing cups for ammunition. They have to remove the scrap to the job workers for the purpose of getting it converted into strips. It is nobody s case that the strips are not received back by the Ordnance factory and are not used by them in the manufacture of cups for ammunition. These facts, in our view, clearly reveal that scrap in question is intended for consumption by the Ordnance factory where it has been generated. Sr. No. 1 of Notification No. 62/95 applies to all goods falling under the Schedule to the Central Excise Tariff Act. Scrap is also covered by the expression All goods . Accordingly scrap in question is eligible for exemption under Notification No. 62/95-C.E. In view of this we allow the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
