1995 (7) TMI 171

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....ondent. [Order per : K.S. Venkataramani, Member (T)]. - The appeal involves the question whether the appellants, herein, would be eligible to claim exemption under Notification 118/75 for the steel tanks manufactured within their sugar factory for the purpose of storing molasses, which is a by-product of theirs. The relevant portion of the notification runs as follows : "..... the Central Gove....

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....y welding of thick steel plates got done by job workers. The Assistant Collector of Central Excise, Surat-II Division by his order dated 4-7-1983 approved the classification list without granting them the exemption. The Assistant Collector found, "..... The molasses tank fabricated by them is neither a component part nor intermediate product which is ultimately utilised in the manufacture of final....

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....ion 118/75 by lower authorities is fallacious. A perusal of the notification extracted above would show that the first condition is that the goods, in question, should have been manufactured in the factory and should be intended for use in the factory in which they are manufactured. Here, undoubtedly, the tanks are fabricated in the appellants' sugar factory and admittedly, they are intended for u....