TaxTMI 
TaxTMI 
1996 (8) TMI 270
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.... Sharma, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the impugned order dated 18-7-1985 passed by the Collector of Central Excise, Calcutta. 2. Arguing for the appellants Shri G. Shivadas submitted that dispute relates to clubbing of clearances effected by the other sister units. 3. The appella....
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....ce they are independent units goods manufactured and cleared by them cannot be said to be goods manufactured on behalf of the appellants. He submitted that Collector in the adjudication proceedings has come to the conclusion that those two units have manufactured on behalf of the appellants on the ground that entire raw materials have been supplied by the appellants and those two units are exclusi....
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....om the record that they are separate legal entity in the eye of law and although they have manufactured the goods exclusively for the appellants, it cannot be said that they have manufactured on behalf of the appellants. Further he said that supplier of the raw materials is not a manufacturer and it is settled position in view of a series of decisions including the decision of the Supreme Court in....
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....estigation it was found that not only they were manufacturing Item 68 goods but some goods were also manufactured by other units by supplying raw materials. It was submitted by him that other two units are sister concern and exclusively they are manufacturing similar goods for the assessee and in view of the facts and circumstances, the department was justified in clubbing clearance effected by th....