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2017 (9) TMI 213 - CESTAT NEW DELHIDemand of duty - Goods supplied to defence installation through National Co-operative Consumer Federation of India Ltd. (NCCF), Jammu - case of appellant is that the appellant was not engaged in the manufacturing of the goods. There was no machinery in the so called factory. He submitted that the goods were manufactured by Shri Ravi Gupta, M/s. Gee Industries, who supplied the impugned goods to NCCF, so they were not required to pay the duty - Held that: - After perusal of the record, it appears that the goods were supplied to the defense establishment through the NCCF. The Director of the NCCF in his statement clearly stated that he had visited the factory and saw the manufacturing activity before placing the order to the appellant. The appellant has supplied the goods to NCCF as a manufacturer, and not as a trader. Payment was received through pay cheques and bills were raised as a manufacturer - It is seen from the NCCF record, that the appellant had manufacturing facilities during the relevant time and they had supplied the impugned goods, Ld. DR had already submitted that in due course the factory was dismantled and machinery loss sold. At the relevant time, the appellant was engaged in manufacturing of the impugned goods which were supplied to the NCCF as a manufacturer - demand upheld - appeal dismissed - decided against appellant.
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