TaxTMI 
TaxTMI 
2015 (10) TMI 1360
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....licant enclosed a certificate of incorporation consequent to conversion of the Company from Public Limited Company to Private Limited Company, issued by Assistant Registrar of Companies, Registrar of Companies, Ahmedabad. In view of that, the registry is directed to amend the cause title, as the applicant's name would be "M/s. Micro Inks Private Limited" instead of "M/s. Micro Inks Limited" in all further proceedings. Application for change of cause title is allowed. Now the appeal is taken up for hearing. 2. The relevant facts of the case, in brief, are that the appellant is engaged in the manufacture of Pigments, Varnish and Miscellaneous Chemicals falling under Chapter 32, 24, 38 and 39 of the Schedule of the Central Excise Tariff Act....
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....d that the appellant fraudulently sent the materials under Rule 57S to camouflage non-inclusion of value of the said components. He submits that the proceedings were initiated against the job-workers to deny the benefit of Notification No. 214/86-CE dated 01.3.1986, on the ground that the job workers supplied a complete machine and the value of the goods supplied was not considered in the aggregate value of SSI exemption notification. It is submitted that this Tribunal in the case of M/s. Mech Form vs. CCE, Daman by Final Order No. A/870-871/WZB/AHD/2010 dated 23.6.2010, has allowed the appeal of the assessee. It is submitted that the said order of the Tribunal was upheld by the Hon'ble Supreme Court by Order dated 30.7.2012 in Civil Ap....
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.... No. 214/86-CE. The relevant portion of the said decision in the case of M/s. Mech Form is reproduced below:- "2. The appellant's premises were visited by the officers on 13.12.2000 and it was found that they were receiving the various capital goods like electric motors, gear boxes, fluid coupling and gear coupling free of cost from their customers by assembling/installation in Sigma machines manufactured by them. As such, the capital goods were being procured under the cover of Annexure II challans from their customers, who were availing Modvat credit on the same and were sending the same to the appellant under Rule 57S(7) of Central Excise Rules, 1944. A view was entertained that the value of these components received free of cost is r....
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....t 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 goods is accepted, even then the benefit of Notification No.214/86-CE which allows use of capital goods manufactured on job work basis is to be extended to them. For the above proposition, he relies upon the decision in the case of Flux Engineering Ltd. Vs. CCE Noida -2004-(178)-ELT 853 (Tri-Del.), laying down that prior to amendment of Notification No.214/86-CE vide Notification No.68/95-CE, dt.16.3.95, the machinery, plant, equipment etc. were excluded . However, with the amendment, the exclusion ....