TMI Blog2017 (1) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... of storage system, the said activity carried out by sub contractor therefore appellant cannot be treated as manufacturer of storage system accordingly, duty should have been demanded if at all applicable, it is from the sub contractors - appeal allowed - decided in favor of appellant. - E/383/06 - A/94678/16/CB - Dated:- 20-12-2016 - Mr Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) Shri. H.G. Dharmadhikari, Advocate for the Appellants Shri. Sanjay Hasija, Superintendent(A.R.) for the Respondent Per : Ramesh Nair The appellant are engaged in the manufacture of slotted angles and slotted channels, panels, shelves and sections of iron and steel falling under S.H. No. 7216.50 and 7216.90 of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tire job of fabrication/ erection/installation was given to the independent sub contractor and if at all the activity of fabrication /erection /installation of storage system at site is dutiable then actual manufacturer is sub contractor namely (a) M/s. S.M. Errection Service (b) M/s. Saibaba Erection Service.(c) M/s. Ali Bin Mohgammed Magrabi who have undertaken the job work, therefore at most duty could have been demanded from those sub contractors and not from the appellant. In support of his submission, he placed reliance on the following judgments: (a) Collector of Central Excise, Pune Vs. Nikhil Equipments Pvt Ltd [2004(165) ELT 487(S.C.)] (b) Nikhil Equipments Pvt Ltd Vs. Commissioner of C. Ex. Pune [1997(95) ELT 527(Tri.)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record. 5. We find that excise duty demand was made on the activity of fabrication/erection/ installation of storage system on the site of the customer. It is admitted fact that though the entire contract was taken by the appellant but their activity was divided in two parts, one is their manufacturing of slotted angles and slotted channels, panels, shelves etc and other activity of fabrication/erection/installation of said angle, channel alongwith other bought out items at site of the customers. The appellant cleared the angles channels on payment of duty as applicable to site of the customers thereafter with the help of the said angle, channel alongwith bought out items fabrication/ erection/ installation job was done by the sub contr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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