TaxTMI 
TaxTMI 
1999 (1) TMI 248
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....a, JDR, for the Respondents. [Order per : V.K. Ashtana, Member (T)]. - This is an appeal against Order-in-Original No. 3/89 dated 13-2-1989 passed by Additional Collector of Central Excise wherein it has been held that present appellants are the manufacturers of the subject excisable goods namely pre-cast conveyor support beams, pre-cast fencing posts and pre-cast concrete counter weig....
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....law in such cases is now clearly settled one inasmuch as that merely because the present appellants had supplied two basic raw materials namely Steel & Cement to the aforesaid contractors and merely because the items were produced at the project site which belong to the appellants, it does not follow that appellants are the manufacturers thereof because that the dealing between them and the contra....
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....ed to issue notice to the said contractors for discharge of duty and other penal liabilities etc., appellants as suppliers of raw materials and buyers of the goods should not be involved in this matter. 3. Heard Smt. Aruna Gupta, learned JDR who reiterates the order impugned. 4. We have carefully considered the arguments on both sides and the records of the case. We find that the m....
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....herein certain raw materials are supplied free of cost by the buyer, that by themselves, do not make the buyer the manufacturer of the goods. Even otherwise the transaction between the two are on a principle to principle basis. In this regard, there is no evidence to show that the transaction between the two is not on a principle to principle basis. In view of these facts, we find that a similar i....