2011 (3) TMI 733

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...., DRs and Prabhat Kumar, Advocate, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the learned Advocates for the assessees and learned Advocate for the department as well as the departmental representative. Since common questions of law and facts arise in all these appeals, they were heard together and are being disposed of by this common order. 2. In all these appeals the appellants are stated to have engaged in civil construction work for infrastructural projects assigned by various Government agencies and also manufacture different items necessary to comply with the terms of such work contracts. 3. The appellants herein have contracted with M/s. Delhi Metro Rail Corporation L....

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....so directed payment of interest and have imposed equal amount of penalty. 6. It is not in dispute that the components so manufactured by the appellants are intermediate products. It is not in dispute that these are manufactured at the specified yards and transferred to the site for utilization thereof in elevated viaduct or tunnel; as the case may be. It is also not in dispute that the same are utilised in the completion of the work of erection of elevated viaduct or the tunnel in relation to the project of the M/s. Delhi Metro Rail Corporation Limited. 7. The dispute between the parties essentially relates to the issue of marketability of such items or products. 8. The contentions sought to be raised on the said iss....

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....the product in question which are similar in character and nature are not only manufactured by only one assessee but are manufactured by a number of assessees and consumed in the work of the project by the DMRC in various segments of such project, and this aspect is established from very fact that a number of such assessees are before this Tribunal challenging the orders passed by the lower authorities in relation to such products, Merely because the product is consumed by only one firm namely M/s. Delhi Metro Rail Corporation Limited that would not change the situation. Very fact that all these products are supplied to the project undertaken by M/s. Delhi Metro Rail Corporation Limited establishes that the department has discharged its bur....