9911796707
TMI Blog2002 (2) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... factory, no power connection, no machinery, no labour and staff, received purchase orders from M/s. Telecommunication Consultants India Ltd., and M/s. M.T.N.L. for supply of D.P. Boxes/casing with mounting plates; that they entered into an agreement with M/s. Salwan Plastomers for manufacture of D.P. Boxes out of the raw materials supplied by them; that for the purpose of quality control dies were supplied by the Appellants with a condition to test and inspect the goods in the factory of the job worker who was registered with the Central Excise Department as a licensee for the manufacture of the excisable goods; that on account of dispute with the job worker, complaints were made by Shri Kamal Sharma, proprietor of Salwan Plastomers and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the show cause notice also. He relied upon the decision in the case of O.R.G. Systems v. CCE, Vadodara, 1998 (102) E.L.T. 3 (S.C.), wherein it was held that the supply of raw materials alone does not make the supplier as manufacturer. Reliance was also placed on the decision in the case of Fort Gloster Industries Ltd. v. CCE, Calcutta-II, 2001 (134) E.L.T. 137 (T) and Bhilwara Spinners Ltd. v. CCE, Jaipur, [2000 (118) E.L.T. 591 (T) = 2000 (37) RLT 734 (CEGAT)] wherein it was held that assembly of duty paid parts of card cans into card cans does not amount to manufacture. Finally the learned Advocate referred to the decision in the case of CCE, Baroda v. M.M. Khambhatwala, 1996 (84) E.L.T. 161 (S.C.). 4. Countering the arguments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orkers. The Revenue has relied heavily on the statement of Shri Kamal Sharma, proprietor of M/s. Salwan Plastomers, Job worker who had deposed that the Appellants were assembling the D.P. Boxes in the room provided by him. Except the statement of Mr. Sharma, there is no other evidence to corroborate the same. On the other hand the Appellants have contended that Ajay Aggarwal, their Director, had deposed in his statement dated 5-9-91 that complete casings were supplied by M/s. Salwan Plastomers and the packing was also undertaken by the Job-workers. In support of this they have produced some of the bills in which mention has been made as "D.P. Box casing assembly work (Job Work only) material supplied by KPPL" and "D.P. Box casing (Job work ..... X X X X Extracts X X X X X X X X Extracts X X X X
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