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TMI Blog2014 (4) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... ould pay duty. - once the goods have been supplied under challan and properly accounted for by both the principal manufacturer and the job worker, the benefit of Notification No.83/94 CE cannot be denied on the ground that there was no undertaking given by the principal manufacturer. - appellant is eligible for the benefit of Notification in respect of their supplies made to the SSI units. Decision in the case of decision in the case of International Engg. and Mfg. Services P. Ltd. [2000 (11) TMI 232 - CEGAT]. distinguished - Decision in the case of Salem Weld Mesh [2007 (8) TMI 172 - CESTAT, CHENNAI] and in the case of Bharat Foundry [2009 (2) TMI 606 - CESTAT, AHMEDABAD] followed - Decided in favour of assessee. - E/2680/2011-DB, E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of demand of Rs.2,33,45,714/- for the period from April 2004 to March 2009 with interest and penalties. There are two more appeals in respect of which show-cause notices were issued for subsequent periods on the same issue and under the same circumstances. 2. We have heard both sides and considered the submissions. As regards the first category of customers, the Commissioner has allowed the benefit on the ground that the requirements of Notification No.214/86 have been fulfilled. As regards the second category, it has been observed that the principal manufacturer who supplied the materials to the appellant did not file an undertaking as required under Notification No.83/94. As a result, it was held that appellant is not eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in the factory of such supplier in or in relation to the manufacture of specified goods which are exempted from whole of duty of excise leviable thereon under the aforesaid Notification. 4. Further, we also find that in these cases, the learned counsel submitted that in the challans the SSI units who had supplied the raw materials had specifically stated that they are availing the benefit of SSI exemption Notification and, if and when, they cross the limits prescribed under Notification they would pay duty. There is no contrary finding to any of the submissions in the impugned order. Therefore we have to come to the obvious conclusion that the facts of this case are similar to the ones considered by the Tribunal and held in favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unable to hold that the decision relied upon by the learned AR is applicable to the facts of this case. 6. The discussion above would show that the appellant is eligible for the benefit of Notification in respect of their supplies made to the SSI units. As regards contractors and traders, etc., the learned counsel drew our attention to the table submitted by them in reply to the show-cause notice wherein they had shown that if the clearances to third category of traders alone is taken in all the years under consideration by us, the total clearances made by the assessee would be less than the limit for total exemption prescribed by the SSI exemption Notification. 7. The above discussion would show that the appellants have been able to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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