1984 (1) TMI 312

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..... Kunhikrishnan, J.D.R. for the Respondent. ORDER The appellants have by their application received on 21-11-1983 requested that the case be decided on the basis of the records, since they would not be able to make personal appearance. Accordingly, the appeal was considered on merits on the basis of the grounds of appeal and hearing granted to the Departmental Representative. 2. M/s.....

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.... be used as radiator in a motor vehicle. In the instant case the appellants carry out certain processes on the raw-materials supplied to them and return them to M/s. Universal Radiators Ltd. In other words, what is delivered by the appellants to M/s. Universal Radiators can be termed as radiator in the process of manufacturing. The appellants further contended that the fabricated item made by the ....

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....d from payment of Excise duty like another part of the motor vehicle. The appellants have further referred to Notification No. 119/75, dated 30-4-1975 and stated that only such goods as are manufactured on job work basis, and followed in T.I. 68, C.E.T., would be liable to pay duty on the job work charges. In the present case the product is part of radiator, a motor vehicle part though in the fabr....