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Jayant K. Furnishers Versus Commissioner of Central Excise, Mumbai-I

2016 (2) TMI 715 - CESTAT MUMBAI

Excise duty demand - work through job worker - Held that:- Central Excise duty is payable on manufacturing activity by the manufacturer. The manufacturing activity of the furniture at the site is by the job worker and not the appellant. The written contract between the appellant and subcontractor is not disputed by the revenue. The sub contractor is required to purchase material, procure his own labour to execute the contract given to him. If that be so, the manufacturing of furniture comes in t .....

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idered by the adjudicating authority while deciding the issue. Thus we hold that the impugned order is incorrect and unsustainable - Decided in favour of assessee - Appeal No. E/727/05 - Final Order No. A/3486/2015-WZB/EB - Dated:- 15-10-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri R D Wagley, Adv For the Respondent : Shri Ashutosh Nath, Asst Commr (AR) ORDER Per M V Ravindran This appeal is directed against order in original No. 26 to 28/COMMR (AH)/2005 d .....

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se duty. Coming to such a conclusion, a show cause notice was issued for the demand of the duty on the ground that the manufacturing of the articles of furniture at the customer's site is a manufacturing activity. The show cause notice demanded the duty liability on the purchased items which were utilised by the appellant during the manufacturing activity. The show cause notice was contested on the ground that the activity will not amount to manufacture and no liability arises. The adjudicat .....

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at the site of the clients. He would submit that appellant had sub-contracted the entire activity to further contractor engaged by them for completion of the work. It is the submission that the subcontractor engaged by the appellant was obligated to execute the work by procuring their own material and labour. The fact as to procuring their own material and labour by the subcontractor is not in dispute. It is his submission that even if any manufacturing activity takes place, the duty liability h .....

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) ELT 151 (Tri. Del) 3.1 It is his submission that the above case laws clearly are in favour of appellant's case. It is his further submission that the adjudicating authority has relied upon their own case to hold against them is incorrect, as in that case, there was no written contract and evidences were not produced to bring on record that they had subcontracted the entire contract. 3.2 Learned departmental representative submits that the appellant is taking turnkey contracts for manufactu .....

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