Order No. A-784/CAL/98 arising from in Appeal No. E/R-193/97. Case: Superex Industries Vs Commissioner of C. Ex., Jamshedpur. Central Information Commission

Case NumberOrder No. A-784/CAL/98 arising from in Appeal No. E/R-193/97
CounselFor Appellant: Shri N. Mookerjee, Advocate and For Respondents: Shri S.N. Ghosh, JDR.
JudgesShri P.C. Jain, Member (T) and Smt. Archana Wadhwa, Member (J)
IssueCentral Excise Act, 1944 - Section 11A
Judgement DateAugust 21, 1998
CourtCentral Information Commission


Archana Wadhwa, Member (J), (Eastern Bench At Calcutta)

  1. Briefly stated the facts of the case are as under:

    1.2 The appellants M/s. Superex Industries is engaged in the manufacture of diesel generating set classifiable under sub-heading 8502.00 of Central Excise Tariff Act, 1985. The appellants are registered as a small scale manufacturer with the Directorate of Industries and during the period relevant for the purposes of said appeal were availing the benefit of exemption Notification No. 175/86.

    1.3 The process of manufacture as given by the appellant in their memo of appeal is as follows:-

    (i) The appellant is preparing base plate drawing for D.G. Set at his factory.

    (ii) It is undertaking fabrication job (outside) of the factory fabricated M.S. Rail as per above mentioned base plate drawing.

    (iii) The appellant is purchasing coupling from M/s. Pie Engineering Ltd., Calcutta, which are supplied to fabrication for boring and key way cutting for fitment with alternator.

    (iv) Alternator is purchased from M/s. Kirloskar Electric Co.Ltd., Bangalore/Hubli [in short Kirloskar (Electric)].

    (v) Diesel Engine is purchased from M/s. Kirloskar Oil Engineering Ltd., Pune (in short Kirloskar oil) M/s. Jeevan Diesel Etc.

    (vi) Control panel is purchased from M/s. Venus Electrical & Machinery Engineering Co., Calcutta.

    (vii) Fuel Tanks for engine rating 19 H.P. upwards are manufactured by the appellant. For engines below 19 H.P. the same is supplied along with engine.

    (viii) Nut, Bolt and Washer etc., are purchased from local market for assembling.

    1.4 All the above bought out components were assembled at the appellants'' factory for manufacture of diesel generating set. One year guarantee was offered by the appellant for the diesel generating set to their customers, as is evident from the printed quotations produced before us.

    1.5 During the period 1988-1989 to 1992-1993, the appellant filed classification lists claiming the benefit of Notification No. 175/86 declaring therein that they are engaged in the assembly of bought out items that is diesel engine and alternator on a fabricated base without the aid of power. Such classification lists were approved by the proper Officer in terms of the provisions of Rule 173B. Accordingly, the appellants availed the benefit of notification along with the Modvat credit facility in terms of Rule 57A.

    1.6Thereafter a show cause notice dated 16-7-1993 was issued to the appellant proposing to deny the...

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