1998 (1) TMI 134

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.... the Appellant. Shri K. Srivastava, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  These appeals are directed against two separate orders-in-appeal passed by the Collector of Central Excise (Appeals), Bombay, confirming the orders-in-original passed by the Assistant Collector, Bombay, rejecting the claim made by the appellant for benefit of Notification No. 1....

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....ation will apply only to articles remade by job workers who receive old articles from customers and since the appellant was not working on job work basis and was not remaking old articles received from customers, the notification would not apply. 4. In Final Order No. 618/97-D, dated 7-7-1997 passed by the Tribunal in Appeal E/4051/89-D, the Department raised the identical contention and t....

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....rials, if any, added" and "the amount charged for such remaking." When the notification refers to value of materials added, it is contended, it refers to the materials used in addition to the materials received from the customers and the words "amount charged" refer to the job work charges. We are unable to agree with these submissions. 7. The notification deals with very expensive and pre....

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.... from out of old or used articles of such metals and proposes to sell the same, the price would be calculated on the basis of the value of the metal content as on the date of the sale and the charges incurred and the profit element. Therefore, there should be no difficulty to work out the extent of the exemption as visualised by Shri K. Srivastava, SDR. There is no ambiguity about the language use....