2016 (2) TMI 715

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... different types of furniture at their factory; undertook turnkey contracts at the sites of their clients which included civil works as well as electrical work and furnishing work. An investigation was carried out which according to the revenue would fall under the manufacturing activity and appellant is liable to discharge the Central Excise duty. Coming to such a conclusion, a show cause notice was issued for the demand of the duty on the ground that the manufacturing of the articles of furniture at the customer's site is a manufacturing activity. The show cause notice demanded the duty liability on the purchased items which were utilised by the appellant during the manufacturing activity. The show cause notice was contested on the gr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngg. Ltd. - 2006 (198) ELT 589 (Tri. Del) (e) Elecon Engg Co. Ltd. -2006 (200) ELT 125 (Tri. Del) (f) Raymond Ltd. CCE - 2014 (3808) ELT 151 (Tri. Del) 3.1 It is his submission that the above case laws clearly are in favour of appellant's case. It is his further submission that the adjudicating authority has relied upon their own case to hold against them is incorrect, as in that case, there was no written contract and evidences were not produced to bring on record that they had subcontracted the entire contract. 3.2 Learned departmental representative submits that the appellant is taking turnkey contracts for manufacturing of articles at the site of their clients. It is his submission that they are responsible t....