2010 (10) TMI 235

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..... ustomers after undertaking some process in their premises such as surface clearing - The articles received in their factory were cleared by different foundries under the same chapter heading under which now the Revenue is asking for duty in respect of same articles - It is not the case of the Revenue that the applicants transferred the cast articles to identifiable parts - Prima facie, find merit .....

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..... ers from their customer M/s. Usha Martin Ltd. and they had also supplied drawings and designs. The drawings were supplied to various manufacturers for making patterns. Then the appellants supplied the materials along with patterns to various foundries to get the items manufactured. The foundries in some cases cleared the goods on payment of duty and in some cases the foundries are working under sm .....

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..... the drawings to different manufacturers for making the patterns and the same are supplied to different foundries for manufacture of cast articles. The cast articles are cleared to their customers after undertaking some process in their premises such as surface clearing. The articles received in their factory were cleared by different foundries under the same chapter heading under which now the Re .....

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