2007 (8) TMI 229

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....is is a revenue appeal against Orders-in-Appeal No 162-163/04-C.E. dated 3-8-04 by which he has set aside the OIO No. 14/2004 dated 4-6-04 and has upheld the appellants contention that the value of clearances made by the job worker as an independent manufacturer cannot be added in the assessable value of the appellant's clearances The Commissioner has held that appellants are entitled to the benef....

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....b) states, that in the event of his failure to do so he undertakes to pay excise duty if any payable on such goods but for the exemption contained in this Notification as if such goods were manufactured by the said supplier and sold on his own account From the wording of Notification it is evident that if the person availing Notification No 83/94-CE, dated 11-4-94 clears the goods from the job wor....

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....s to invoke the provisions of Section 11AC. Since the appellants were an SSI Unit, they need to follow the Central Excise procedures only if they exceed the exemption limit. Here the value of clearance from the job workers premises is only Rs. 24,54,203/- and they do not have any manufacturing capacity of their own. Therefore, I agree with the contention of the appellants that they are eligible fo....