2018 (9) TMI 734

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....ellant Shri M R Melvin, Superintendent (AR) for the respondent ORDER Per: S K Mohanty Both these appeals are directed against the impugned order dated 27/08/2010 passed by the Commissioner of Central Excise (Appeals), Mumbai. Denial of SSI exemption under Notification No. 8/2003-CE dated 01/03/2003 in respect of labels/stickers falling under Chapter sub-heading No. 8421 1020/90 of the ....

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....ated the findings recorded in the impugned order. 4. Heard both the sides and perused the records. 5. We find that the Tribunal in the case of Purab Printers (supra) has extended the benefit of SSI exemption provided under Notification No. 8/2003-CE dated 01/03/2003, holding that clause (e) under para 4 in the notification dated 01/03/2003 considers within its ambit labels, stickers for cons....

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....oming to the first illustration, castings are manufactured as per the specific requirement of the customers and the brand name which the small scale unit puts on such casting is meant for use of the customer only for further manufacture. Casting having such band name are not sold in the market as castings as such, because it will be of no use to another person. It is felt that when such castings a....

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....fact and has to be ascertained from the nature of transaction between the small scale unit and the brand name owner. So long as they are made to order as per the design and specification of a particular manufacturer and sold to that manufacturer for his own use, the benefit of Notification No. 1/93 cannot be denied". We cannot agree with the learned AR that the Circular does not apply to the fa....