2009 (10) TMI 303

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.... [Order per: Chittaranjan Satapathy, Member (T)]. - The appellants are not present. However, they have filed written submissions with a request to decide the application for early hearing as well as the appeal therein. 2. Heard the learned DR Shri M. Ravi Rajendran. Considering the fact that the appeal itself can be heard and disposed of today, we allow the miscellaneous application for early he....

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....he appeal memorandum and the submissions made at the time of personal hearing. The basic issue which requires to be decided is whether exemption in terms of Notification No. 63/95-CE dated 16-3-95, as amended, is available to excisable goods supplied to M/s. Bharat Earth Movers Ltd (BEML). As per the Notification, exemption from Central Excise duties is provided in respect of excisable goods manuf....

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....11-2003. On perusal of the Trade Notice No: 53/92 dated 8-7-92 of the Bangalore Central Excise Commissionerate, it is seen that the Clarification was in the context of duty paid goods or raw materials processed by job-workers and sent back to the specified PSUs. The implications of the clarification was that if any duty paid inputs are processed by job-workers on behalf of M/s. BEML, no Central Ex....