2017 (2) TMI 1563

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....r, Superintendent (AR), for respondent ORDER Per M. V. Ravindran This appeal is directed against order-in-appeal No. P-I/MMD/04/2013 dated 4.1.2013. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the appellant is engaged in the manufacture of CDI & PCB assembly falling under Chapter 85 of the CETA, 1985. During the course of audit, it was observe....

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....y the Additional Commissioner, Pune-I vide order-in-original No. P-I/SDC/ST/31/2012 dated 7.9.2012 confirming the demand as proposed in the show cause notice on the grounds that in view of the agreement between the appellant and the JVC, the ownership of the impugned capital goods and the premises rests with the appellant as such the transaction falls within the scope of the definition of supply o....

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....d 2013-TIOL-775-CESTAT-MUM. 5. Learned departmental representative reiterates the findings of lower authorities. 6. On consideration of the submissions made by both sides and on perusal of records, we find that the issue that falls for consideration in this case is whether the transaction between the appellants and the joint venture company for leasing out the capital goods would fall under the ....