1999 (9) TMI 372

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.....K. Sarkar, JDR, for the Respondents. [Order per : P.C. Jain, Vice President]. - Briefly stated the facts of the case are as follows :- 1.1 M/s. Bokaro Steel Ltd., a Government of India Undertaking (in short BSL) placed an order upon M/s Heavy Engineering Corporation Ltd., also a Government of India Undertaking (in short HEC) for design, erection, testing and commissioning of flux st....

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....as, rolled steel sections, joists, angles, channels, plates etc. before being supplied to HEC, were required to be cut, welded, drilled, joined etc. as per the connected drawing and designs. For such jobs the appellant placed an order upon M/s Mascot Kin Industries, Durgapur (in short Mascot) on January 5/16, 1989 (second appellant through proprietrix Chaitali Sinha). Mascot is Small Scale Industr....

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....ls such as rolled steel sections, joists, angles, channels, plates etc. amounted to manufacture of goods falling under Sub-heading No. 7308.90. The Commissioner has accepted that since the appellant merely supplied the raw materials to Mascot and all the activities were undertaken at the premises of Mascot, the appellant cannot be treated as manufacturer. The Commissioner has, however, levied pena....

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....ties undertaken by them are as mentioned above. 4.  We have also heard Shri N.K. Sarkar, ld. JDR for the Revenue. He reiterates the finding of the adjudicating authority. He submits that structurals have been brought into existence by the appellants herein more particularly by Mascot represented by Smt. Chaitali Sinha. Therefore, they are the manufacturers. They have done the works on beha....