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TMI Blog2015 (6) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... ta, DR For the Respondent : none ORDER Per: Rakesh Kumar The facts leading to the filing these appeals are, in brief, as under: 1.1 The respondents are manufacturer of bolts under sub-heading 7318.10 of Central Excise Tariff Act, 1985. The period of dispute is from 1.4.1998 to 30.8.2001. During the period of dispute, they were availing SSI exemption. Certain quantities of bolts were cleared t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods consigned to the customers. 1.2 Aggrieved with this order, the Revenue filed an appeal before the Commissioner Appeals) against the Joint Commissioners order. The Commissioner (Appeals) vide Order-in-Appeal dt.03/03/06 rejected the appeal of the Revenue. Against this order of CCE(Appeals), this appeal has been filed by the Revenue. 2. None appeared on behalf of the respondent, thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cleared certain quantity of bolts manufactured by them to their customers by affixing the marks - VF, RE, TVS, DECENT, H.F., J.P.F. and POOJA FORGE. There is no dispute that these marks are the initials of the customers. For example, RE is the initial for M/s.Renuka Enterprises, PF is the initial for M/s. Precision Forging & Stamping, VF is the initial for M/s.Vignesh Fasteners, etc. In the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption. Besides this, we also find that the Apex Court in case of Grasim Industries Ltd. reported in 2005 (183) ELT 123 (SC) has held that the cement manufactured and cleared by M/s.Dharani Cements Ltd., a subsidiary of M/s.Grasim Industries Ltd. will not be eligible for exemption Notification No.5/98-CE, as the bags manufactured and cleared by them were marked manufactured by Dharani Cements Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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