TaxTMI 
TaxTMI 
2013 (4) TMI 159
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..... Kang 1. Heard both sides. 2. Applicant filed the application for waiver of pre-deposit of duty of Rs.57,87,905/-, interest and penalty. 3. The demand is confirmed on the ground that the applicants are manufacturing and clearing green houses and the same is classifiable under Chapter Heading 94060019 of the Central Excise tariff as pre-fabricated buildings. The adjudicating authority confirmed....
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....e adjudicating authority to say that the applicants are fabricating the greenhouse in their factory and the same has been cleared. Therefore, they are liable to pay duty as manufacturer of pre-fabricated building. 6. We find that the Tribunal in the case of Srihari Greenhouse Pvt Ltd ( supra) vide order dated 15.12.2011 waived the pre-deposit of dues which were confirmed on the same ground. The T....
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....ous raw materials supplied by him or using the material procured by the client and for the purpose of erection and commission, civil work is undertaken. In other words, the appellant has to make concrete foundation and the structure for the greenhouse has to be erected after undertaking civil construction work. Once the greenhouse comes into existence, it is attached to the earth/foundation and be....
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.... as elements cleared together to be assembled on site. There is nothing on record to prove that the various goods manufactured will bring out a pre-fabricated building on assembling the same. The ratio of these judgements apply squarely to the facts of this case. By merely supplying materials for the greenhouse, there is no evidence on record to show that what has been supplied is a greenhouse. Th....