9911796707
TMI Blog2017 (3) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... INAL ORDER NO. 50721-50724/2017 - Dated:- 9-2-2017 - Mr. (Dr.) Satish Chandra, President and Mr. Ashok K. Arya, Member (Technical) Rep by Sh. Rajesh Chibber, Adv Rep. by Sh. G.R. Singh, DR ORDER All the present appeals are filed by the assessee-Appellants against the order-in-appeal no. 77 to 80/D-II/2010 dated 26.07.2010 passed by the Commissioner (Appeals) Central Excise, New Delhi. 2. The brief facts of the case are that, the factory of the assessee-Appellants was searched on 10.08.2007. During the course of search, officers found adequate plant machinery installed therein with deployment of sufficient work force therein to manufacture various types of Dustbins. A sizeable amount of raw material, such as, MS S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter hearing both sides and on perusal of record, it appears that assessee-Appellant are engaged in the fabrication of steel frames and fitting of plastic container in the same. The containers were purchased from another group company, namely, M/s Aquaplast Industries Pvt. Ltd., who has the trade mark of SHEETAL . The assessee-Appellants are putting the said plastic Dustbin as it is, into the iron frame by fixing handles, lid, wheel, frame etc. The assessee-Appellants were merely fabricating the frames for fixing the Dustbin which was always procured by them from outside. For manufacturing the frame, the turnover always remained below the exempted limit. 5. From the record, it appears that the statements of Shri Rajesh Agarwal, Director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of the goods was for managing municipal waste and the goods were supplied for non-commercial purpose. 6. In the instant case, we are of the view that when the brand SHEETAL was owned by M/s Aquaplast Industries Pvt. Ltd. and its products along with the embossed/label of SHEETAL were put in the frame manufactured by the assessee-Appellants, then the cost of the borrowed item cannot be included. In the instant case, 100% supply of the goods of the assessee-Appellants is for the civic agencies of the State Governments which are making valuable contribution towards the Clean India campaign. 7. In view of the above discussion and by following the ratio laid down in the case of Trimurty Weldmesh P. Ltd. , 1993 (64) ELT 419 (T), wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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