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TMI Blog2008 (8) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... forbidden under the agreement between the appellants and the Defence Ministry - marketability of the castings not established by department - any duty of excise was not leviable thereon as rightly held by the original authority - E/592/200l - 916/2008 - Dated:- 25-8-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) S/Shri S.M.V. Raman and M.N. Bharathi, Advocates, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diate, which were captively consumed in the manufacture of the final product. This captive clearance of the castings was made without payment of duty by the appellants by availing the benefit of Notification No. 217/86-C.E. (which granted the facility of duty-free procurement of job-worked goods) and Notification No. 67/95-C.E. (which granted exemption from payment of duty on inputs manufactured a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement prevented from selling or marketing the castings or passing on any information about the same to any other persons for strategic reasons home to the Defence Ministry. The adjudicating authority found this submission of the party to be factually true and, accordingly, held that the aluminium castings, out of which the finished goods were manufactured and cleared to the vehicle factory of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Defence Ministry. These castings were not fit for use by private motor vehicle manufacturers. Moreover, marketing of these castings and even transfer of information about the same to other persons were forbidden under the agreement between the appellants and the Defence Ministry, wherein the secrecy provisions of the Official Secrets Act were invoked. Obviously, the aluminium castings in que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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