1997 (4) TMI 239

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.... the Collector in both the appeals i.e. as to whether supplier of the raw material in part or full i.e. M/s. Brooke Bond India is a manufacturer under Section 2(f) of Central Excises and Salt act, 1944. On a detail examination of the facts and case law, the Ld. Collector has come to the conclusion that the supplier of raw material namely Brooke Bond is not a manufacturer and the clearance by the Respondents/Assessees cannot be clubbed with the clearance of Brooke Bond. He has held that the assessess are independent manufacturers and therefore clearances are required to be taken independently and granted the benefit of exemption Notification No. 175/86 which grants exemption to Small Scale Industries. In support of his conclusion that Ld. Co....

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....s applied the ratio laid down by the Tribunal pertaining to the clubbing of clearances. He pointed out that there was no allegation from the Revenue that the asessee's were dummy units and were not in existence and that existence was only on paper. He relied on the various finding given by the Collector pertaining to the relationship being on principal to principal basis. The ld. Advocate brought to our notice the latest Supreme Court Judgment rendered in the case of Basant Industries v. Collector of Central Excise, Kanpur reported as 1995 (75) E.L.T. 21 (S.C.); Collector of Central Excise, Bombay-III v. Pressure Cookers & Appliances Ltd., 1995 (79) E.L.T. 160 (Tribunal). He further pointed out that the ratio of these Judgments has since be....