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2016 (1) TMI 517 - AT - Central ExciseManufacturer - Sub-contractor / job worker - who is liable to pay duty - appellant submits that the appellant had sub-contracted certain work to M/s. VEE under an agreement and as per the terms of the agreement, M/s. VEE is the fabricator of those piping and are liable to pay duty thereof being a job worker/manufacturer of such said goods, therefore, the appellant is not liable to pay duty. - Held that:- As M/s. VEE has executed the work of fabrication of piping being a job worker and payment was being made on running bill basis and not on labour contract basis. Therefore, relying on the decision of AFL Pvt. Ltd. v. CCE, Mumbai-II [2013 (12) TMI 87 - CESTAT MUMBAI], we hold that the appellant is not a manufacturer of the goods, in question. M/s. VEE is the manufacturer of said goods only, therefore, duty cannot be demanded from the appellant. - Demand set aside - Decided in favor of assessee.
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