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TMI Blog2018 (2) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... hri H.M. Dixit, Assistant Commissioner (AR) for the respondent Per: Justice Dr. Satish Chandra Both the appeals have been filed against Order-in-Original No: 396/25V/2007/COMMR/RH dated 15/11/2007. The period of dispute is April 2001 to March 2005. 2. The brief facts of the case are that the appellants are engaged in the activity of fabrication of structure such as skylights, space frames ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of material at their premises. The materials are to be put in use at the customer's site. The customers place the formal order and appellant will have to engage the sub-contract to perform the task for fabrication, erections, bonding installation of sheets of glasses, etc. Accordingly, the roof structure glazing systems were fabricated by the appellant's labour contractor with the help of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uctural materials were prepared from the MS rods, MS channels, and mild steel flats. The case of the appellants squarely stands covered by the ratio of law laid down in that case and as such, no duty demand could be confirmed against them. That order of the Tribunal has already attained finality. Even the Apex Court has upheld that order by dismissing the appeal of the Revenue as reported in 1996 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority in para 55 to 59. ON MERITS - 8. It is 2nd round of litigation before the Tribunal as earlier on 18.07.2007, the Tribunal remanded the matter to the adjudicating authority. In consequence, the present impugned order has been passed by the adjudicating authority. 9. In the present case, the appellants have no workshop to carry out the fabrication like cutting, welding, grinding etc. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court in the case of Shapoorji Pallonji - 2005 (192) ELT 92 (Bom) where it was observed that the cutting / drilling / welding steel channels angles, etc. and thereafter erecting, them does not amounts to excisable production. 12. In view of above, we find no reason to sustain the impugned order and the same is set aside. 13. In the result, appeal filed by the appellant is allowed. (order pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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