2006 (4) TMI 322

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....ent. [Order per : K.K. Agarwal, Member (T)]. -  The respondent M/s. Telco, Pune are manufacturers of Motor Vehicles and parts thereof. The assessee with their contractors M/s. Shapoorji Pallonjee, Mumbai were engaged in the manufacture of various articles of aluminium such as trusses, purlins, girders, scaffolding, roofing framework, section and shapes collectively called structural require....

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.....L.T. 463 (Bom.). 2. The present appeal relates to manufacture of shed in the factory premises and similar show cause notice was dropped by the Additional Commissioner following the decision of the Commissioner. This order was upheld in appeal by Commissioner (Appeals). 3. The learned S.D.R. submitted that the order of the Commissioner (Appeals) was incorrect. He has held that girder, ....

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....ure of girders, trusses, purlins and various other parts mentioned by the learned S.D.R. and drew our attention to the finding's portion of the order-in-original of the Additional Commissioner which says that the assessee are bringing duty paid aluminium corrugated sheets and aluminium plain sheets and other aluminium material. These sheets are used for the purpose of covering the structure of the....