2015 (8) TMI 1283

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..... 2. The appellant has contended that it only provided manpower to do certain assigned works and so fell under "Manpower Recruitment or Supply Service" and not under "Cargo Handling Service". The cement bags of M/s. Grasim Industries were filled and transported and loaded to the trucks through an automatic system and it was only providing manpower to ensure that the system worked satisfactorily and the bags did not go stray. The appellant cited CESTAT judgments in the cases of M/s. J. & J. Enterprises v. CCE, Jaipur in Appeal No. ST/80/04-NB-SM [2005-TIOL-520-CESTAT-DEL = 2006 (3) S.T.R. 655 (Tri. - Del.) = 2005 (186) E.L.T. 189 (Tri. - Del.)]. 3. Ld. Departmental Representative on the other hand argued that the terms of the....

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....se packed bags into wagons and trucks as well as stacking of packed bags on platform/godown whenever required and other miscellaneous work at packing plant area. Details of such work are as under : (i)      Operating of packing plant panels, attending to silo and close watch of available stock in silo for smooth operation of packing plant and loading. (ii)     Feeding of branded bags to the packing machine including shifting and stacking empty bags near the packer operator as and when required for packing. (iii)    To do test weighment of packed bags every hour round the clock, maintenance of the test weighment records and their submission to the Company ....