2017 (2) TMI 823

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....respondent Per: Ramesh Nair The fact of the case is that the appellant is engaged in the manufacture of Hub front wheel for Zen and Drive Flange of Gypsy which is used for manufacture of Maruti vehicles. The appellant cleared the goods to the sister concern located at Garauli unit in Haryana. The excise duty was discharged and the clearance of the said goods was made considering the value of the....

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....f the appellant. However, on going through the records and the grounds of appeal made by the appellant, it is the submission of the appellant that goods cleared by the appellant were not finished goods inasmuch as the process such as drilling, reeling, broaching were yet to be carried out on the basis of the evidence that in the route card against these process, cross mark was mentioned which is n....

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....000 (119) ELT 718 (Tri-LB) wherein similar fact was involved and the Larger bench of the Tribunal has held the transaction is of revenue neutrality. For this reason also demand does not sustain. 3. Shri N.N. Prabhudesai, Supdt. (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. He further submits that as per the statement given by the director of the appellant c....

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....hows that the process such as drilling, reeling, broaching etc. were not carried out by the Pune unit therefore the said process were carried out by their Garauli unit. With this fact we are of the view that when documentary evidences are available statement alone cannot be relied upon. The record maintained by the appellant is not under dispute. Therefore, it is established that the goods cleared....