TIRUPATI STEEL INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The appellants filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals) when the case was called, none appeared on behalf of the appellants. The case was adjourned twice on the request of the appellants therefore, the appeal is being taken up in the absence of the appellants. Heard the learned SDR.

(2.) The brief facts of the case are that the appellants are engaged in the manufacture of re -rollable material of iron and steel and were availing the benefit of Notification No. 1/93 -C.E., dated 28 -2 -93. The appellants are also engaged in doing job work of Steel Authority of India for conversion of re -rollable material into finished goods. The appellants were clearing the goods on payment of duty to SAIL. A show cause notice was issued to the appellants proposing to include the value of dutiable job worked goods of SAIL for the purpose of computing aggregate value of clearance under Notification No. 1/93 -C.E. The adjudicating authority confirmed the demand of Rs. 38,182.00. The appellants filed the appeal and the same was rejected. The issue involved in this appeal is only whether the value of clearance of SAIL is to be counted towards the total clearance made by the appellants for availing the benefit of Notification No. 1/93 -C.E.

(3.) The goods were not branded goods. As the goods manufactured by the appellants did not bear any brand name or trade name, therefore, in view of the Explanation (3) of Notification No. 1/93 -C.E., the values goods cleared to SAIL are to be included for calculating the aggregate value of clearance made by the appellants for availing SSI exemption. In view of the above discussion, we find no infirmity in the impugned order. The appeal is thus dismissed.