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2018 (2) TMI 1107 - AT - Central ExciseSub-contract - job-work - case of the department is that even though the job work fabrication and erection of the pipeline was sub-contracted to Shri K.A Jaysinha Reddy, M/s.Ganesh Builders was held to be the manufacturer as the ownership of pipes was with Ganesh Builders - Held that: - Irrespective of the fact that the Ganesh Builders is the owner of the goods but manufacturing was not carried out by Ganesh Builders and it is admittedly carried out by Shri Reddy. In this fact, the demand cannot be raised from Ganesh Builders - If at all any demand is to be made it is from the manufacturer which in the present case is Shri K.A. Jaisinha Reddy, for which no SCN was issued to Shri Reddy - appeal allowed - decided in favor of appellant.
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