TMI Blog2019 (4) TMI 1917X X X X Extracts X X X X X X X X Extracts X X X X ..... s entered into agreement with the appellant for manufacture of fabrics on job work basis. The appellant was paid for carrying out such activities on per meter basis. The workmen deployed by the appellant for carrying out such activities were under the supervision and control of the appellant. The ultimate manufacturer, who entrusted the job to the appellant was no way concerned with the workmen de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r : S.K. Mohanty, Member (J)]. - This appeal is directed against the impugned order dated 26-8-2015 passed by the Commissioner of Central Excise and Customs (Appeals), Nagpur. 2. Briefly stated, the facts of the case are that during the course of audit of records in the factory premises of M/s. Dhoot Compack Limited, the Central Excise officers observed that the said party had engaged the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellant submitted that the workmen deployed in the factory of M/s. Dhoot Compack Limited were for carrying out the job work activities of manufacture of fabric and for such activities, the consideration amount was received by the appellant on per meter basis. Thus, he submitted that since the workmen deployed for carrying out job work activities were under the control and supervision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the supervision and control of the appellant. The ultimate manufacturer, who entrusted the job to the appellant was no way concerned with the workmen deployed by the appellant. It is also noticed that over and above paying the amount for manufacturing activities undertaken by the appellant on job work basis, the said service receiver had not paid any specific price to the workmen deployed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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