2013 (12) TMI 682

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.... For the Respondent : Shri Ahibaran (AR) PER : Ashok Jindal The appellant are in appeal against the impugned order wherein the demands have been confirmed on the ground that the appellants are not entitled for benefit of Notification NO. 83/94-CE dated 11.04.1994. 2. The brief facts of the case are that the appellants are manufacturers of brass bars. The appellant are manufacturers for....

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....e exemption contained in this Notification, as if such goods were manufactured by the said supplier and sold on his own account. 3. The said declaration was filed by the raw material supplier to the jurisdictional Superintendent of the Central Excise of the appellant and the appellant have also filed claiming the said exemption for their Central Excise returns as the said exemption was availabl....

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....counsel. Considered the submission in detail. 6. We find that the Notification 83/94 dated 11.04.1994 is applicable to the items falling under sub-heading 8413.11, 8413.12, 8413.13 and 8413.14 of the schedule of the Central Excise Tariff Act, 1985. Admittedly, the item manufactured by the appellants also does not fall under Notification 8/2000 and 9/2000 dated 01.03.2000. As the Notification it....