1985 (5) TMI 135

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.... dated 26-7-1971. 2. The Assistant Collector of Central Excise, Madras II Division, by his Order-in-Original dated 25-4-1977 included in the clearances the value of the outer spring eye of Rs. 33,637.88 and the value of bolts, nuts and screws of Rs. 58,347.57 manufactured by other manufacturers from out of raw material supplied by the appellants. In appeal the Appellate Collector of Customs and Central Excise by order dated 15-10-1979 held that value of pin outer spring eye should be excluded, but he upheld the Assistant Collector's order regarding value of bolts, nuts and screws being included in the clearances.Appellants then filed Revision to Government of India which is the present appeal. 3. In the grounds of appeal and befo....

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....1078-79 dated 31-7-1979. A copy of this order has also been produced by the appellants before us. In this order, after reciting the appellants' contentions about this part of the claim, the learned Appellate Collector recorded the following discussion and finding about the same : "I do not agree with the contention of the appellants that the value of bolts, nuts and screws fabricated by others should not be taken into consideration for the purpose of arriving at the value of total clearances, as the raw materials were supplied by the appellants and only labour charges were paid and, therefore, manufacture of these bolts, nuts and screws fall under definition contained in Section? 2(f) of the Central Excise Act, 1944 and this should be co....