TMI Blog1999 (1) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal against Order-in-Original No. 3/89 dated 13-2-1989 passed by Additional Collector of Central Excise wherein it has been held that present appellants are the manufacturers of the subject excisable goods namely pre-cast conveyor support beams, pre-cast fencing posts and pre-cast concrete counter weights. In the said order impugned duty has been demanded from the present appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent appellants had supplied two basic raw materials namely Steel Cement to the aforesaid contractors and merely because the items were produced at the project site which belong to the appellants, it does not follow that appellants are the manufacturers thereof because that the dealing between them and the contractors was otherwise on a principle to principle basis. He submits that there is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abilities etc., appellants as suppliers of raw materials and buyers of the goods should not be involved in this matter. 3. Heard Smt. Aruna Gupta, learned JDR who reiterates the order impugned. 4. We have carefully considered the arguments on both sides and the records of the case. We find that the main issue for consideration before us is whether the appellants are manufacturers of these abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make the buyer the manufacturer of the goods. Even otherwise the transaction between the two are on a principle to principle basis. In this regard, there is no evidence to show that the transaction between the two is not on a principle to principle basis. In view of these facts, we find that a similar issue had already been considered by this very Tribunal in their Final Order No.1660 to 1664/98 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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