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2017 (12) TMI 1175 - AT - Central ExciseJob-work - manufacture of furniture items at site - hotels items like wardrobe, under counters in toilets, waiter station, cabinet etc. were erected piece by piece - Held that: - the demand raised on account of the work undertaken by the Respondents, where they received only labour charges from the hotel management, cannot be sustained because the same cannot be considered as ‘manufacture’, especially when the raw material, design etc. were supplied by the hotel management. The Respondents got only the labour charges and the same cannot be brought under the purview of the excise duty. Demand raised on some items of furniture, claimed as ‘Handicrafts’ under the first agreement - Benefit of N/N. 76/86-CE dated 10.02.1986 - Held that: - In the said certificate, it was certified that the said items come under the category of the ‘Handicrafts’. The adjudicating authority has not brought any material on record to rebut the above mentioned findings - handicrafts exempted. Appeal dismissed - decided against Revenue.
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