1983 (11) TMI 69

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....arrying on business of manufacturing fan-guards for electric fans and supply them to various customers. 2. The petitioners have employed over 30 workers and are not liable for payment of excise duty or to take out any licence because of the exemption available under Rules 8 and 174A of the Central Excise Rules and the notifications issued thereunder from time to time. In March 1979, an Inspecto....

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....ditions stipulated in Government of India's Notification, dated May 9, 1978 have been fulfilled by the petitioners and, therefore, the petitioners are exempted from taking out licence in form L-4. The Assistant Collector, therefore, stated that the question of granting permission for removal of semi-finished goods for further processing, does not arise. 3. In spite of this decision of the Assis....

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....in respect of the job work given to the petitioners, it cannot be concluded that the manufacturing activity is done by M/s. Rallis India Limited. In spite of this clear cut reply, the petitioners were informed by letter dated November 19, 1979 that the exemption granted under the Notification No. 89/79 is not available as M/s. Rallis India Limited are the manufacturers of guards because of their s....

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.... Small Scale Industry and they have no connection whatsoever with M/s. Rallis India Limited save and except the said Company gives work on the job work basis to the petitioners for manufacture of fan-guards. It is also clear from the averments made in the petition that the petitioners manufacture fan-guards not only for M/s. Rallis India Limited but also for other customers such as Crompton Greave....