2004 (2) TMI 400

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....vocate, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The Revenue is aggrieved with Order-in-Original No. 7/99, dated 8-7-1999 passed by Commissioner of Central Excise, Coimbatore. In the impugned order, he has examined all the facts and has agreed with the assessee that there is no process of manufacture carried out in their factory and hence, the question of discharging ....

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....-B1, dated 28-3-1998 of CEGAT. He, therefore, submits that the ratio clearly applied in all fours and the appeal of Revenue is required to be rejected. 3. Ld. SDR, Smt. R. Bhagya Devi reiterated the departmental view. 4. On a careful consideration and on perusal of the impugned order and also the order of the Tribunal rendered in the assessee's own case in Appeal No. E/440/98 (B.1), da....

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....facturing or producing the goods or without any control or supervision over the manufacturing process, cannot be treated as a manufacturer of the goods. In such cases the transaction is on a principal to principal basis. In the ordinary course of business, in such cases, the actual manufacturer was engaged in the manufacturing activity 'on his own' since he manufactures the goods according to his ....

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.... they were manufacturing on behalf of the customers. Further, in CCE v. Gujarat State Electricity Board, [1996 (81) E.L.T. 284] the Tribunal had held that manufacture of pre-stressed concrete poles fabricated by contractors on job work basis for the State Electricity Board would not make the Electricity Board manufacturer. In a more recent case, in Allied Bitumen Complex v. CCE [1997 (90) E.L.T. 3....