TMI Blog2018 (2) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... /s.Ganesh Builders was held to be the manufacturer as the ownership of pipes was with Ganesh Builders - Held that: - Irrespective of the fact that the Ganesh Builders is the owner of the goods but manufacturing was not carried out by Ganesh Builders and it is admittedly carried out by Shri Reddy. In this fact, the demand cannot be raised from Ganesh Builders - If at all any demand is to be made it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Builders sourced the raw material, viz. MS Plates/sheets from various traders. Ganesh Builders had sub-contracted the work to Mr.K.A.Jaysinha Reddy. The sub-contractor had manufactured MS pipes out of the raw materials supplied by Ganesh Builders. Shri K.A. Jaysinha Reddy has deposed that bending of pipes was done at Suresh Engineering Corporation, Solapur and the electrical welding of pipes wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Act, the actual manufacturer of pipes is Shri Reddy on job work basis. He submits that since the job work was not done under Notification No.214/86, it is the job worker who being the actual manufacturer is required to pay the duty in failure to do so Ganesh Builder cannot be demanded duty. He placed reliance on the Larger Bench judgement of this Tribunal in the case of Thermax Babcock ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the manufacturer which in the present case is Shri K.A. Jaisinha Reddy, for which no show-cause notice was issued to Shri Reddy. The issue involved is covered by the Larger Bench decision in the case of Thermax Babcock and Wilcox Ltd. Thermax Ltd. (supra) wherein it was held that when the goods is manufactured on the basis of job work, it is job worker who is the actual manufacturer and liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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