2010 (6) TMI 742

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....ayanan, Advocate, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. ORDER As per facts on record, the appellants are engaged in manufacture of Sigma machines out of their own raw material as also on job work basis from the raw materials supplied by the principal-manufacturer. During the relevant period, they were availing the benefit of SSI exemption notification. 2. T....

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....plied free of cost, their aggregate value of clearances under SSI exemption notification is required to be computed by said value and the same would cross the exemption limit. 3. On the above basis, a show cause notice dated 25-6-2003 was issued to the appellant for demanding duty and imposing penalty. The notice culminated into an order passed by the Assistant Commissioner, Central Excise....

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....s for test, repairs and reconditioning of the said capital goods and return the same to his factory. The appellant's contention of job work cannot be accepted as the machines were sold to the customers and the Annexure-II challans were to camouflage non-inclusion of the value of the said components. 5. Learned advocate submits that even if the Revenue's case of complete manufacture of good....