2000 (11) TMI 400

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....n Garg, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an appeal preferred by Revenue being aggrieved by the Order-in-Appeal No. 389/98, dated 17-11-1998, passed by the Commissioner (Appeals). 2. We heard Shri M.P. Singh, ld. DR and Shri Bipin Garg, ld. Advocate. The brief facts are that the Respondents M/s Bharat Electricals are purchasing 'Pig Iron ....

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....the Appellants in manufacturing the finished goods i.e. P.D. Pumps which are exempted from payment of duty, the case of the appellant is fully covered under Notification 84/94-CE. The ld. DR has emphasised that the Respondents, under their letter dated 3-8-98, have themselves sought permission to move the raw materials under Chapter X procedure and as such they could not subsequently claim any gri....

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....market and they are not manufacturing any of these raw-materials. Notification No. 84/94 provides exemption from payment of duty to the excisable goods which are cleared by a manufacturer to a place outside his factory for getting any job works done on the specified goods subject to the condition that the supplier of the raw-material gives an undertaking to the proper officer. As the raw material ....