9911796707
TMI Blog2012 (6) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... upport, grills, cross bracings, bucket, trailer, gantry etc. were manufactured by the appellant in their factory and used in their units at Narsingarh and Amlai. By holding that the process of drilling, cutting, welding etc. amounts to manufacture and by rejecting the appellants stand that the goods were manufactured by the contractor and by denying them the benefit of various notifications as claimed by the appellant, authorities below have confirmed demand of duty of Rs.5,49,322/- along with imposition of penalty of identical amount. 2. We have heard Shri Amit Jain, ld counsel appearing for the appellants and Shri S.R.Meena, ld. AR appearing for the Revenue. 3. The law on the legal issue as to whether the cutting, drilling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the bills raised by contractors, Shri Satyanarayan Visvakarma, Shri Shankerlal Chowdhary and Shri Puranlal Patel, it was revealed that apart from the steel structurals, other copper inserts, insert plats, copper support, grills, cross bracings, bucket, trailer, gantry etc. were found to have been manufactured by the contractors in the fabrication shop. Shri Satyanarayan in his statement dtd. 11.04.92 also admitted that the above activities have been carried by him. He also admitted that the bills are raised in respect of the work done according to its nature, i.e., bills for erection, fabrication etc. are raised separately. The said fact also has been agreed by Shri Harpal Singh and Shri V.N.Malhotra in their statements dtd. 12.02.92. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me manufacturer, for repair & maintenance of machinery installed therein. The appellants have taken a categorical stand before the authorities below that the goods in question were used by them for repair & maintenance of the factory. The said claim of the appellants stands denied by the Commissioner(Appeals) on the sole ground that no documentary evidence to show for which particular machinery, the items were used for repair & maintenance stands produced before him. We note that it is not the Revenue s case that the said steels items were cleared by them as finally manufactured excisable goods. The statements of various contractors revealed that the said goods were meant for installation and erection in the factory premises itself. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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