TMI Blog2017 (4) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... these items like reacting pots and distillation pots, no duty liability arises as it is undisputed that the appellant has installed these reacting pots and distillation pots in its factory premises and used the same for manufacturing of the chemicals on which duty liability has been discharged - demand set aside - appeal allowed - decided in favor of appellant. - E/2161, 2162, 2083 to 2085/2005-Mum - Final Order Nos. A/90032-90036/2016-WZB/EB - Dated:- 18-8-2016 - Shri M.V. Ravindran, Member (J) and C.J. Mathew, Member (T) Shri R.G. Sheth, Advocate, for the Appellant. Shri N.N. Prabhudesai, Superintendent (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - These appeals are directed against O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed penalties on the main appellant as well as on other appellants. 3. The learned counsel for the appellant draws our attention to the entire case and also submits that the appellant is not manufacturer of reacting pots and distillation pots but were using the same for manufacturing of chemicals on which duty liability has been duly discharged. It is his submission that the reacting pots and distillation pots are special types of machinery which are made out of thick mild sheets and used for manufacturing of phosphorous penta chloride which is highly inflammable. It is his submission that in order to eliminate any chance of threat to the persons in the factory as well as in the vicinity of the factory, appellant purchased necessary qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order-in-original are not correct and inconsistent with law. 7. It is undisputed that the main appellant is manufacturer of chemicals and has to procure reacting vessels and the distillation pots for manufacturing of the final products. Instead of getting the entire reacting vessel and the pots purchased off the shelf, the main appellant has got the same fabricated through the job workers by supplying the necessary quality and quantity of the steel in order to avoid any accidents during the manufacturing process of final products. 8. Looking at the entire issue from another angle as to who is the manufacturer, both the lower authorities have erred inasmuch, it is undisputed that the appellant had supplied mild steel to the job worke ..... X X X X Extracts X X X X X X X X Extracts X X X X
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