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2016 (2) TMI 715 - CESTAT MUMBAI

2016 (2) TMI 715 - CESTAT MUMBAI - 2016 (335) E.L.T. 94 (Tri. - 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 contr .....

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st the appellant. This factual difference in the case in hand was not considered 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 a .....

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nufacturing activity and appellant is liable to discharge the Central Excise 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 acti .....

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dertaken a turn key contract for manufacturing of various furniture items 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 .....

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Co. Ltd. -2006 (200) ELT 125 (Tri. Del) (f) Raymond Ltd. CCE - 2014 (3808) 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 represent .....

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fastened on the appellant on the ground that they are the manufacturers of various furniture articles at the customer's site. It is also on record that the appellant had given the entire turnkey contract to their subcontractor. It is seen from the order in original at paragraph 38 that the subcontractors are procuring the raw material and labour required for executing the manufacturing of furniture at the site. In our considered view, the reasoning adopted by the adjudicating authority to co .....

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