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2017 (1) TMI 602 - CESTAT MUMBAIManufacture - sub-contract - erection and installation of storage system - Held that: - The appellant cleared the angles channels on payment of duty as applicable to site of the customers thereafter with the help of the said angle, channel alongwith bought out items fabrication/ erection/ installation job was done by the sub contractor namely (a) M/s. S.M. Errection Service (b) M/s. Saibaba Erection Service.(c) M/s. Ali Bin Mohgammed Magrabi - If at all, the activity at site is amount to manufacture and if it is liable for duty, it should have been demanded from the manufacturer of storage system, the said activity carried out by sub contractor therefore appellant cannot be treated as manufacturer of storage system accordingly, duty should have been demanded if at all applicable, it is from the sub contractors - appeal allowed - decided in favor of appellant.
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