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2010 (3) TMI 392 - AT - Central ExciseManufacturer- whether the appellants are liable to pay Central excise duty on storage tanks and pre-fabricated steel structures (canopy) got manufactured by them through job workers for supply to their retail outlets. The storage tanks and prefabricated steel structures had been manufactured by the job workers out of the MS plates supplied by the appellants. Held that- the appellant and the job workers were not on principal to principal basis nor any evidence in this regard has been produced, in view of the settled legal position on this issue, it is the job workers who have to be treated as the manufacturer and not the appellant and the appellants were not liable to pay the duty. The impugned order, therefore, is not sustainable. The same is set aside. The appeal is allowed.
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