TaxTMI 
TaxTMI 
1999 (8) TMI 314
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....ajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the excisabililty of the steel crushing rings used in a Cement Mill. The respondents M/s. Sayaji Iron & Engineering Co. Pvt. Ltd. had shown the goods as non-excisable. A Show Cause notice was issued on 23-12-1987 and a duty demand for Rs. 13,291.69 was made on the ground that the steel crushing rings were excisab....
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....ther worked thereon. He further observed that the Department had not established that the assessee had further worked on the duty paid items. 2.  The Respondents had prayed for decision on merits. 3.  We have heard Shri Jagdish Singh, ld. JDR and have gone through the facts on records. We find that what the assessee had purchased from M/s. Steelcast Bhavnagar Pvt. Ltd. were described a....
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....under : "As regards difference in purchase and sale price, it was already stated that the crushing rings are manufactured according to the specification and design to suit the machineries manufactured by us and they are not available in the open market. If the buyer get these crushed rings manufactured by themselves, it may even cost more. It is generally a trade practice to earn more profit on s....