1999 (8) TMI 277

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....ri Jagdish Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal filed by M/s. Basti Sugar Mills Co. Ltd. is whether the overhead Crane unloader has been manufactured by them and whether it is excisable goods. 2. Shri P.K. Sahu, ld. Counsel submitted that the Appellants had ordered complete overhead unloader with M/s. Mahash....

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....ion, the crane is immovable property, he relied upon the judgment of the Supreme Court in the case of Ram Singh & Sons Engineering Works v. Commissioner of Sales Tax - 1979 (STC) 195 (S.C.). He also relied upon the decision of the Tribunal in the case of Elecon Engineering Co. Ltd. v. C.C.E. - 1999 (107) E.L.T. 337 (T) = 1999 (31) RLT (5) (T). 3. Shri Jagdish Singh, ld. DR submitted that t....

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....or assembling of crane unloader in the factory premises of the Appellants. The Department has not brought of any evidence on record to show that M/s. Mahashakthi Machines Pvt. Ltd. were hired labourers of the Appellants so as to treat them as manufacturer under Section 2(f) of the Central Excise Act. The Appellants have contended that the crane was supplied by M/s. Mahasakthi Machine P. Ltd. to wh....