- (1.) These appeals arise upon decisions of the Customs, Excise and Gold (Control) Appellate tribunal upon substantially similar facts.
(2.) The excise duty exemption notification in question provided that the exemption would not apply to bolts, nuts and screws manufactured by a manufacturer if the total value of the bolts, nuts and screws cleared by such manufacturer during a financial year exceeded Rs. 5 lakhs.
(3.) The nuts, bolts and screws in question were manufactured by the various appellants for M/s Enfield India Ltd. (Enfield). It was the case of the appellants that they were doing job work under works contracts for Enfield; they were independent manufacturers who were entitled to the benefit of the exemption notification. It was found by the authorities below that the manufacturer was really Enfield.;