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2016 (1) TMI 620 - CESTAT MUMBAI

2016 (1) TMI 620 - CESTAT MUMBAI - 2016 (42) S.T.R. 352 (Tri. - Mumbai) - Job work - Nature of activity - Manufacturing activity or Mere supply of labour services - Converting Aluminum Ingots to Aluminum casting - The charges for the job work are based on the quantum of production and not against supply of manpower. - Held that:- The activity remains as production on behalf of the client in the factory of the client. In this fact though the appellant was deputing the manpower but services which .....

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2005. - Demand set aside - Decided in favor of assessee. - APPEAL NO. ST/206/12-MUM - Final Order No. A/3724/2015-WZB/STB - Dated:- 30-10-2015 - PS Pruthi, Member (Trchnical) And Ramesh Nair, Member (Judicial) For the Petitioner : Ms Padmavati Patil, Adv For the Respondent : Shri S L Karoliya, Asstt. Commissioner (A.R.) ORDER Per: Ramesh Nair This appeal is directed against Order-in-Appeal No. PI/RKS/04/2012/1441 dtd. 10/1/2012 passed by the Commissioner (Appeals), Central Excise, Pune-I, wherei .....

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. The Adjudicating Authority has confirmed the demand and imposed penalty. Aggrieved by the said Adjudication order appellant filed appeal before the Commissioner (Appeals) who upheld the Order-in-Original by passing the impugned order therefore appellant is before us. 3. Ms. Padmavati Patil, ld. Counsel for the appellant submits that they deputed the manpower to carry out the job work on the basis of quantum of production on the material supplied by their client. The payment for the labourers i .....

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