2013 (7) TMI 98

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..... For the Respondent : Shri D.D.Joshi, Supdt. AR Per: P.R.Chandrasekharan, Member (Technical) The appeal and Stay application are directed against Order-in-Appeal no. P-III/RP/255-256/2012 dated 23.11.2012 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. The appellant M/s Bhima SSK Ltd. rented out bullock carts to the farmers for transportation of the sugar cane to the appel .....

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..... points out that in a similar case of Sahakar Maharishi Shankarrao Mohite Patil SSK Ltd., this Tribunal vide order no. A/614/2012/CSTB/C-I dated 24.07.2012 observed that prima facie bullock carts cannot be considered as machinery, equipment or appliances, which can come under the category of 'Supply of Tangible Goods for use' and accordingly granted waiver from pre-deposit of dues adjudged. In tha .....

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..... e, without transferring the right of possession and effective control of such machinery, equipments and appliances'. In other words, the right of possession and effective control over the goods should remain with the service provider. When the bullock carts are supplied without the bullocks, the possession and control over the cart does not lie with the service provider. Therefore, mere activity o .....

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