1991 (10) TMI 275

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....eals), Bombay on 29-11-1989. By this appeal, the learned Collector (Appeals) has held that the assessee are entitled to the benefit of exemption from pay of CED by application of Notification No. 175/86, dated 1-3-1986 and that the total aggregate value of clearances of goods of M/s. Asian Paints, who are mere suppliers of raw materials, cannot be clubbed with the clearances of the assessee, as they are mere job workers. E/4444/89-C : 3. In this case also the Revenue is aggrieved with the order of Collector (Appeals), Bombay vide his order-in-appeal dated 6-6-1989. By this order he has allowed the refund claim of assessee for Rs. 95,966.51. The Asstt. Collector had held that the assessee are hired labour for M/s. Asian Paints and....

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....nnection, he relied on the ruling rendered in the case of M/s. Indica Laboratories (P) Ltd. v. CCE as reported in 1990 (50) E.L.T. 210 (Guj.) and that of H. Guru Instruments (P) Ltd. v. CCE as reported in 1987 (27) E.L.T. 269 (Tribunal). 7. Shri Ignatius, learned Consultant asserted that the assessees were independent job workers and there was no evidence of any camouflage or they being dummy manufacturers of M/s. Asian Paints. M/s. Asian Paints were merely supplying raw materials that by itself did not make them 'hired labour' of M/s. Asian Paints. He contended that the assessees were independent SSI Units with different ownerships and M/s. Asian Paints had no interest in it and hence the assessees were mere job workers. He contend....