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2017 (11) TMI 477 - AT - Central ExciseManufacture - iron and steel structure and parts thereof required for construction of factory building/additional factory in their factory premises at Pimpri - Held that: - M/s. TELCO contracted M/s. Shapoorjee Pallonjee Pvt Ltd for construction of shed and their premises as per designed by provided by the TELCO. M/s. TELCO has purchased structural steel material, angle, channel etc and provided the same to M/s. Shapoorjee Pallonjee Pvt Ltd who after cutting, drilling, bunching etc used the same for construction of shed - In the identical circumstances in the appellant's own case Tribunal has vide order reported [2006 (4) TMI 322 - CESTAT, MUMBAI] held that said activity does not amount to manufacture - appeal allowed - decided in favor of appellant.
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