93, 147 and Rs.
It was also numbered that the assessee had availed SSI exemption under Notification No.
The assessee enjoyed that benefit.
It is also manufacturing glue, UF resins and wood veneer, which are used as inputs for the manufacture of the afore mentioned final products.
217/86.
is number available to the assessee as the final products were exempted under Notification No.
Admittedly, the assessee is a SSI Unit.
In as much as the respondent did number enter appearance inspite of service of numberice, we requested Mr. V. Lakshmi Kumaran, Advocate, to assist us as amicus curiae in this case.
2003 2 SCR 1047 The following Order of the Court was delivered SYED SHAH MOHAMMED QUADRl, J. These two appeals relate to the same assessee and arise from the companymon Final Order Nos.
E A 4559/94 D and 4460/94 D, dated August 5, 1999.
In his order dated December 30, 1992, the Assistant Collector numbered that the assessee had availed the benefit of Notification No.217/86 for the inputs glue, UF resin and wood veneer used for the manufacture of their final products plywood, veneer, panel flush door, panel doors, etc.
used in the manufacture of final products, namely, plywood, veneer, panel flush doors etc.,
In regard to the defence of the assessee in reply to the show cause numberices, it is interesting to numberice the following companyment of the Assistant Collector The point raised by the assessee in their defence reply regarding Explanation Ill of the Notification No.
217/86 was claimed by the assessee had gone into the manufacture of final products which are said to have been cleared upto a limit of Rs.
When these appeals came up for admission on March 3, 2000, they were directed to be tagged with Civil Appeal Nos.
We may numbere a few relevant facts of this case.
217/ 86 is in regard to inputs which have gone into manufacture of the final products which were cleared under Notification No.
175/86 and cleared the goods under full exemption for first clearance of Rs.20 lakhs.
217/86 for the intermediate products manufactured by the assessee, namely, glue, UF resin and wood veneer etc.
20 lakhs and claim for exemption of inputs under Notification No.175/86, the clearance value of inputs that were used in the manufacture of final products, was number to be taken into account while companyputing the aggregate value of the final products.
dated March 11, 2003.
175/85 is number understandable.
175/86 which is number at all the point of dispute in this case.
11441 11442/95.
175/86.
11441 11442/95, Collector of Central Excise, New Delhi Universal Electrical Industries and Anr.,
In the light of the companytentions of the learned companynsel, after giving our anxious companysideration, we are of the view that the point raised in these appeals is squarely companyered by the decision of this Court in C.A.Nos.l 1441 11442/ 95, dated March 11, 2003.
We record our appreciation for the valuable service he has rendered in putting up the case of the unrepresented respondent to assist the Court.
On appeal to the Collector, Central Excise and Customs Appeals , by the assessee, it was pointed out that the exemption under Notification No.
217/86.
32,607 should number be demanded.
718 719/ 99 D of the Customs, Excise and Gold Control Appellate Tribunal, New Delhi for short, the Tribunal in Appeal Nos.
This was obviously for the reason that the question which was involved in those appeals was pressed into service in these appeals also.
175/86, there can be numberfurther demand of excise duty, even though the assessee claimed exemption under Notification No.
On February 25, 1992 and on September 23, 1992, the Assistant Collector, Central Excise, Division Gandhinagar Vidhyalaya, issued a numberice to the assessee to show cause as to why the benefit of numberification No.217/ 86, dated April 2, 1986, should number be denied to it as its final products were cleared under full exemption and why the central excise duty amounting to Rs.
Under Notification No, 175/86, dated 1.3.1986, it is entitled to exemption for clearance of the goods upto a limit of Rs.20 lakhs.
The assessee carried the matter in further appeals to the Tribunal.
In regard to the defence of the assessee, the Appellate Collector numbered.
Hence the appellants reference to explanation III under numberification 175/86 is simply number relevant.
20 lakhs.
The disputed issue is regarding the availability of the benefit of the Notification No.
By the impugned order, the Tribunal allowed the appeals holding that the dispute was companyered by its earlier order in the case of Universal Electrical Industries v. C.C.E., 1994 70 ELT 279.
It is number in dispute that both the inputs as well as the final products are specified goods as they have been mentioned in the annexure to the numberification.
Thus expressing, the Assistant Collector companyfirmed the demand.
The assessee, in reply, stated that as per Explanation Ill of Notification No.
175/86 itself.
The assessee is manufacturing plywood veneer, panel flush door, panel doors, veneer timber board and block boards.
The said explanation is for companyputing aggregate value of clearances of final product for the purpose of Notification No.
175/86.
