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TMI Blog2005 (7) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - Both these appeals arise from Order-in-Original No. 5/2002 dated 26-9-2002 passed by Commissioner of Central Excise, Mangalore confirming demands on the fully fabricated insulated tanks and semi-finished insulated tanks at the premises of the appellants. The matter had been remanded by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gible for the benefit of SSI notification. The contention of the counsel is that appellants were only supplying the raw materials to the contractors, who were manufacturing the items and they cannot be held to be manufacturers. Their further contention is that even if they are held as manufacturers, the item is classifiable under chapter sub-heading 8419.00 of Central Excise Tariff and eligible fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d labourers and were not working on principal to principal basis with regard to the classification dispute. He submitted that the Tribunal ruling is in assessee's favour. 2. On a careful consideration of the submissions made by both sides, we are convinced that the findings recorded by the Commissioner in para 16 and 17 in so far as the assessee being manufacturer is required to be upheld. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chapter 8419.00 in terms of the Tribunal's ruling rendered in the case of CCE v. Gasko Refrigeration Engineers. The clearances to the appellants were all within exemption limit in terms of the impugned order, therefore they are eligible for the benefit of the SSI exemption. The appeals are allowed on this ground with consequential relief by setting aside the demands penalties and fine. (Operative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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