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2011 (12) TMI 353 - CESTAT, MUMBAIApplication for stay - Officers of the anti-evasion unit attached to Pune Central Excise visited the premises of the appellant in January 2008 and carried out a search - It was found that the appellant had also engaged in the working (on labour charge basis) on the materials supplied by the customers. It was further found that the appellant provided supervision, guidance for construction of greenhouse and carried out erection work as per the request of the clients - . The activity carried out by the appellant consisted of sale of materials in some cases, sale of materials and construction of greenhouse at the site to whom the material is sold, construction of greenhouse at the site with materials procured by the clients from the suppliers other than the appellant and maintenance of greenhouse - Held that: the appellant is supplying various raw materials for the construction of greenhouse on payment of sales tax. These materials are procured by the appellant from the market and is not manufactured by the appellant - Once the greenhouse comes into existence, it is attached to the earth/foundation and becomes immovable goods and hence it cannot be said that the appellant has manufactured an excisable goods at the site - By merely supplying materials for the greenhouse, there is no evidence on record to show that what has been supplied is a greenhouse - unconditional waiver of pre-deposit granted.
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