TMI Blog2006 (4) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : K.K. Agarwal, Member (T)]. The respondent M/s. Telco, Pune are manufacturers of Motor Vehicles and parts thereof. The assessee with their contractors M/s. Shapoorji Pallonjee, Mumbai were engaged in the manufacture of various articles of aluminium such as trusses, purlins, girders, scaffolding, roofing framework, section and shapes collectively called structu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1997 (89) E.L.T. 463 (Bom.). 2. The present appeal relates to manufacture of shed in the factory premises and similar show cause notice was dropped by the Additional Commissioner following the decision of the Commissioner. This order was upheld in appeal by Commissioner (Appeals). 3. The learned S.D.R. submitted that the order of the Commissioner (Appeals) was incorrect. He has held that girde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of girders, trusses, purlins and various other parts mentioned by the learned S.D.R. and drew our attention to the finding s portion of the order-in-original of the Additional Commissioner which says that the assessee are bringing duty paid aluminium corrugated sheets and aluminium plain sheets and other aluminium material. These sheets are used for the purpose of covering the structure of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Mahindra (cited supra) as none of the parts mentioned in the decision like girders, trusses, purlins, frames etc. are manufactured. The only activity involved is that of cutting the aluminium sheets to the requisite size for covering the sheds. Mere cutting of aluminium sheets will not amount to manufacture as sheets remains as sheets only. In view of the same, we find no mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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