2005 (9) TMI 579

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....ellant. Shri S.P. Mathew, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - A very short point is involved in the revenue's appeal. M/s. Ferro Metal Industries Pvt Ltd., are manufacturing side cars out of the raw materials supplied by the respondents M/s. S.A. Wahab and Co. The goods are being actually manufactured by M/s. Ferro Metal Industries Pvt. Ltd., on job w....

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....ho does not have even the requisite machines to manufacture the said car, cannot make him manufacturer of the same. As such, we do not find any merit in the revenue's appeal and reject the same 3. The respondents have also filed a cross-objection against that part of the impugned order of the Commissioner (Appeals), vide he has remanded the matter to the original adjudicating authority for....