2007 (12) TMI 327

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.... the Respondent. [Order per : P.G. Chacko, Member (J)]. - In this appeal of the Revenue, the challenge is against the dropping of demand of duty on 'induction furnace' installed, erected and commissioned in the factory of one M/s. R.V. Steels Pvt. Ltd. (RVS, for short) against purchase order placed by the respondents on M/s. Asea Brown and Boveri Ltd. (ABB, for short). In the impugned order, le....

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....d supervisory personnel and skilled and unskilled labourers in connection with the erection and commissioning of the furnace, they should be treated as 'manufacturers' of the furnace. It is claimed that the respondents exercised total control over the erection and commissioning. It is also stated that M/s. ABB were only to be treated as hired labourers. It is stated that only equipments, component....

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..... BIL were in the same position as that of the present respondents vis-a-vis erection and installation of a furnace which was supplied by M/s. ABB in CKD/SKD condition. As a matter of fact, in the impugned order, the appellate Commissioner has noted the above fact. 4. Having considered the submissions of both sides, we find no reason to interfere with the decision of the Commissioner (Appeal....