2007 (6) TMI 108

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....Ld. Commissioner (Appeals) found that the appellant not having executed a composite works contract on turnkey basis was not entitled to the benefit of the judgment made in the case of Daelim Industrial Company Ltd. v. CCE - 2006 (3) S.T.R. 124 (Tribunal) = 2003 (155) E.L.T. 457 (Tribunal). 2.1 The ld. Counsel appearing for the Appellant submitted that having executed part of a composite contract with the contractee Nilachal Ispat Nigam Limited (NINL) and such contract being a segment of the total turnkey contract of setting up of a sinter plant by the principal contractor M/s. Chine Iron and Steel Industry and Trade Group Corporation (CSGC) the appellant cannot be said to have executed an independent contract. With a view to monitor diff....

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....were themselves inextricably connected with the turnkey project. The project being to set up a sinter plant, the object was not to simply render service of designing and engineering but to fulfil object of the turnkey project. Therefore, a part and parcel of the entire contract cannot be tested brushing aside intended purport and object of the turnkey project. The ld. Counsel relied on the judgment of the Tribunal in Daelim Industrial Company Ltd. case (supra) and all other Tribunal judgment in the same line. 3. The ld. JDR submitted that the services rendered by the appellant was purely of the nature of consulting engineer as detailed out in schedule 2 and for that they were paid as per schedule 3 to the agreement. Therefore, the author....