1998 (7) TMI 307

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.... [Order per : C.N.B. Nair, Member (T)]. - M/s. Kisan Engg. Works carried out, on job work basis, manufacturing processes on casting received by them from Kirloskar Engineering Ltd. so as to convert the castings into components of machinery. The main processes carried out are facing, bearing, drilling, milling and tagging. During these processes, defects are noticed in some of the castings and th....

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.... clearances were not effected under statutory documents like invoice. 2. Shri Uday Lalit, ld. Advocate submits that there is no case of levying duty on the rejected castings or components. They had been rejected at various stages of processing and had not attained the character of component parts. The market would not and did not accept them as components. They were in fact sent back to the ....

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....hese goods. He, therefore, submits that the Central Excise Authorities were right in invoking the extended period under the proviso to Section 11A and demanding the duty. 4. We have considered the submissions made by both the side and have also perused the records. We find that the appellant had received the castings for carrying out various processes and to convert them into machinery compo....