2010 (10) TMI 631

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..... Shri C. Rangaraju, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein manufactured and cleared castings to M/s. Bharat Earth Movers Limited (BEML) who after further processing, supplied goods to the Ministry of Defence. The benefit of Notification No. 70/92-C.E., dated 17-6-1992 was denied on the ground that the appellants were not job workers as .....

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..... o was neither a job worker and who also did not clear the goods directly to the Ministry of Defence but through their Unit. In the present case also, the appellants were not job workers and had cleared the goods to Ministry of Defence through BEML. The ratio of the judgement cited supra is therefore applicable on all fours to the facts of the present case and following the same, we hold that the a .....

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