2002 (2) TMI 681

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....hri R.J. Parekh, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appeal by the Commissioner is against the order of the Commissioner (Appeals) holding that cost of shuttering that was manufactured at the behest of the respondent and supplied to Hindustan Construction Corporation Ltd. is not to be included in the telescopic travelling tunnel frame that it un....

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....td., the sister concern of Walchand group to manufacture tunnel shuttering. In the absence by it of the facilities required for this job, it asked another sister concern Ravalgaon Sugar Farm to perform this job and since it was running short of raw material, and substantial raw material was given by it to Ravalgaon Sugar Farm under Rule 57F(2) for manufacture. Since about 7 tonnes of material coul....