TaxTMI 
TaxTMI 
Excise on Window and Gate
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....xcise on Window and Gate<br> Query (Issue) Started By: - kamal mall Dated:- 5-4-2013 Last Reply Date:- 21-2-2015 Central Excise<br>Got 2 Replies<br>Central Excise<br>Dear sir, we have got a contract frm a builder for eracting of aluminium work in his supervision and AT HIS PLACE, since the we (manufacturers) are not "independently manufacturing" the aluminum doors, windows, partitions, glazing, ....
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....formwork, cladding etc. and they will get contract for "fabricatin as per drawing only".all material will be provided by builder. will it come under the sphere of Service Tax, as it is not covered under the definition of "manufacture" given under the Central Excise Act. And if yes then in which category? Reply By MARIAPPAN GOVINDARAJAN: The Reply: Whether you have got clarified in this issue? If ....
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....not please inform. Reply By kamal mall: The Reply: Thank u sir. we have not got any concerte answer but we have taken risk on following case law basis. Mahavir Aluminium Ltd. vs. Collector Of Central Excise on 18 June, 1993 = 1993 (6) TMI 171 - CEGAT, NEW DELHI  The issue involved in this Appeal, filed by M/s. Mahavir Aluminium Ltd.,is whether they have manufactured aluminium doors a....
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....nd windows at the basement of the site, and whether it attracts Excise Duty or not.  The Appellants manufactures aluminium bars, rods, profiles, pipes and tubes, frames for doors, windows, thresholds for doors and structures, etc, in their factory at Bhiwadi, Rajasthan; that their Architectural AluminiumProducts Division (AAP Division), New Delhi is engaged in execution of work of sup....
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....ply and fixing of aluminium doors and windows in various States; that AAP's Division, after finalization of the contract with the Building Owners, prepares design/sizes of the aluminium sections for doors and windows which are supplied by their Bhiwadi factory on payment of duty and are received at AAP's Godown at Gurgaon/storage space provided by the building owner at site; that sub-....
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....contractors are engaged for the execution of the work; that the contractors first install from the department with a view to evade payment of duty.<br> Discussion Forum - Knowledge Sharing ....