2015 (7) TMI 1188

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....Shri R.K. Grover, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appellants are engaged in the manufacture of PVC Pipes/HDPE Pipes and also Sprinkler Irrigation System. They were availing SSI exemption under Notification No. 9/2003-C.E., dated 1-3-2003 for the year 2003-2004. On verification of the records, the Revenue found that the value of the clearance of all ....

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....use (b) of Clause 3 of the said notification. 5. Further, the clearance value of the branded goods are to be excluded. They also pleaded that the value of the goods purchased and sold along with the manufactured goods is not to be considered. 6. On the other side, ld. Authorised Representative reiterated the findings of the ld. Commissioner (Appeals) and stated that the lower authority....

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....stem, etc. should not be included in the turnover is not tenable. Further, exclusion of the items purchased by them but cleared along with the Sprinkler System as a whole is also not permissible as the Sprinkler System and part thereof are cleared together as exempted goods. As such, we find no merit in the appeal on this ground. Regarding the issue of demand for extended period, the Lower Authori....