2016 (6) TMI 672

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....sp;Shri Manish Saharan, Advocate ORDER This appeal by the Revenue is against the order dated 27.04.2006 of Commissioner (Appeals-I), Indore.  The respondents are engaged in the manufacture of steel spirally welded pipes liable to Central Excise Duty.  They were supplying cement coated M.S. Pipes on contract price to M/s. Hindustan Construction Company Ltd.  The spirally welded pip....

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....he Revenue is before us. 2.  A perusal of the impugned order reveals that the ld. Commissioner (Appeals) observed that the provisions of Rule 5 would apply only when the goods are not sold at the factory gate but are being sold at a place other than the place of removal i.e. factory.  In the present case the goods were removed from the premises of the appellant for the purpose of job wo....