2015 (6) TMI 469

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.... For the Appellant : Shri R.K.Gupta, DR For the Respondent : none ORDER Per: Rakesh Kumar The facts leading to the filing these appeals are, in brief, as under: 1.1 The respondents are manufacturer of bolts under sub-heading 7318.10 of Central Excise Tariff Act, 1985. The period of dispute is from 1.4.1998 to 30.8.2001. During the period of dispute, they were availing SSI exemption....

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....nly marks for the purpose of identification of the goods consigned to the customers. 1.2 Aggrieved with this order, the Revenue filed an appeal before the Commissioner Appeals) against the Joint Commissioners order. The Commissioner (Appeals) vide Order-in-Appeal dt.03/03/06 rejected the appeal of the Revenue. Against this order of CCE(Appeals), this appeal has been filed by the Revenue. 2. ....

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....through the records of this case. The respondent have cleared certain quantity of bolts manufactured by them to their customers by affixing the marks - VF, RE, TVS, DECENT, H.F., J.P.F. and POOJA FORGE. There is no dispute that these marks are the initials of the customers. For example, RE is the initial for M/s.Renuka Enterprises, PF is the initial for M/s. Precision Forging & Stamping, VF is the....

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....r persons and the same would not be eligible for SSI exemption. Besides this, we also find that the Apex Court in case of Grasim Industries Ltd. reported in 2005 (183) ELT 123 (SC) has held that the cement manufactured and cleared by M/s.Dharani Cements Ltd., a subsidiary of M/s.Grasim Industries Ltd. will not be eligible for exemption Notification No.5/98-CE, as the bags manufactured and cleared ....