1992 (3) TMI 223

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....d in the manufacture of detergent washing cake falling under Chapter 84 of Central Excise Tariff, 1985. They filed their Classification List claiming small scale exemption under Notification No. 175/86 for 'MORE' detergent cakes. It was approved provisionally asking the respondents to pay duty on 'MORE' detergent cakes, as according to the Department the respondents manufactured the said product as per authorisation filed under Notification No. 305/77 dated 5-11-1977 and, therefore, the manufacturer of the said product would be M/s. Blaze Enterprises (P) Ltd. The respondents paid the duty accordingly and subsequently filed a refund claim for Rs. 34,184.70 contending that 'MORE' detergent cakes were manufactured with the brand name of M/s. B....

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....the appellant, Shri L.N. Murthy, learned JDR, submitted that when the goods are manufactured on behalf of another party out of raw materials supplied by that party the ownership of the goods does not pass on at any point of time, to the fabricators who are being paid fabrication charges. Admittedly, in the present case raw materials were supplied by M/s. Blaze Enterprises to the respondents who merely convert them and charge conversion charges. Coupled with the fact that the said M/s. Blaze Enterprises (P) Ltd. had filed declaration under Notification No. 305/77 authorising the respondents to follow all the procedures required under the Central Excise Law on their behalf for their conveniences. In this premises, he submitted that all the cl....

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....e said to be dummies on behalf of the supplier of the raw material. Continuing further, he submitted that this appeal was filed by the said M/s. Blaze Enterprises Pvt. Ltd. against the Order of the Collector of Central Excise whereby he found that the appellants of that case, namely, M/s. Blaze Enterprises Pvt. Ltd. were ineligible for exemption under Notification No. 175/86 or under Notification No. 212/86 for the period from 1-6-1986 to 31-3-1986 holding that the value and clearances of "MORE" Brand detergent cakes manufactured by them and on behalf of them had exceeded the limit of Rs. 75 lakhs, which was set aside, as aforesaid, by the Tribunal. It was stressed by him that the Collector (Appeals), had relied upon the said Order No. 51/8....