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2013 (6) TMI 175 - PUNJAB & HARYANA HIGH COURTFabrication (Manufacturing) at site - fabrication of trusses, columns, purlins and roofing sections - whether or not amount to manufacture of any standard product which was marketable. - held that:- It is not in dispute that the contract for fabrication of power project has been awarded by the petitioner-company to M/s. Amarnath Aggarwal Construction (Pvt.) Limited, Panchkula. The petitioner-company had provided steel, trusses, angles, channels and other raw material. The contractor has carried out the fabrication job on job charge basis. The fabrication was carried out by the contractor at site under the supervision of Site Manager (Erection) of the petitioner-company. The job work undertaken by the contractor does not fit in the term “manufacture” which is normally associated with movables, i.e. articles and goods and is never connected with the fabrication of the structure embedded in earth. There has, thus, not been any manufacture or production at the site except fabrication carried out by the contractor. In other words, the petitioner- company is not manufacturing any item and is not covered under Section 2(f) of 1944 Act which defines ‘manufacture’. Therefore, no excise duty is leviable under Section 3 of the 1944 Act. - Show Cause notice quashed - decided in favor of assessee.
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