TaxTMI 
TaxTMI 
1983 (8) TMI 285
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....I. 68 of C.E.T. made out of wires received from their customers and returned to them. 2. The appellants have been manufacturing iron products for long time by themselves or on job-work basis for others. For the material time, which is not clear but not under dispute, the appellants received Iron wires from M/s. India Co. Pvt. Ltd. for converting into wire nails on job-work basis--both wires and nails falling under T.I. 68, the appellants converted the wire into wire nails and returned wire nails to M/s India Company Pvt. Ltd. charging only for conversion. It appears that the appellants at the time had availed of benefit of Notification No. 119/75, dated 30-4-1975. The Excise authorities felt that conversion of wire into nails was full....
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.... the expenditure involved and the fact that Notification No. 119/75 had been rescinded, none would appear at the hearing. Request was, however, made to dispose of the appeal on merits after taking into consideration points made out by the appellants in the grounds of appeal and their written submission. 5. Shri V. Lakshmikumaran, Senior Departmental Representative representing the respondent, in his argument stoutly defended the orders passed by the lower authorities. He submitted that appellants could get benefit of Notification No. 119/75-C.E., if M/s. India Co. Pvt. Ltd. had supplied cut pieces of wire and not wire in running length as had been done in the present case. His contention was wire and nails are two entirely different a....