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of <h1>Appellate Tribunal rules in favor of laborer in contract dispute, overturning Adjudicating Authority decision.</h1> The Appellate Tribunal CEGAT in New Delhi allowed two appeals by M/s. Tansi, determining that Tansi was a laborer and not a manufacturer in a labor ... Manufacturer The Appellate Tribunal CEGAT in New Delhi heard two appeals by M/s. Tansi regarding a labor contract with the Civil Supplies Corporation Ltd. of Tamil Nadu for welding and painting steel sections. The tribunal found that Tansi was a laborer, not a manufacturer, as they worked on a labor contract basis and did not supply raw materials. The tribunal set aside the Adjudicating Authority's decision and allowed the appeals.
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