2018 (2) TMI 1107

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.... Raju, Member (Technical) Shri.M.h. Patil, Advocate for appellant Shri.H.M. Dixit, Asst. Comm. (AR) for respondent Per: Ramesh Nair 1. The facts of the case is that the appellant M/s.Ganesh Builders holding Central Excise Registration are engaged in the manufacture of pre-stressed concrete poles. They were awarded a contract by Solapur Municipal Corporation for laying 76 mm diameter MS pipes f....

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....gainst the manufacturing of pipes by Shri K.A. Jaysinha Reddy, the duty demand of such manufacture was confirmed against the Ganesh Builders and personal penalties were also imposed on various persons. 2. Shri M.H. Patil Ld. Counsel appearing on behalf of the appellant submits that even though the contract was awarded by the Municipal Corporation to Ganesh Builders for fabrication, erection of pi....

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....ugh Ganesh Builders was awarded the contract for laying of pipeline but the actual manufacturing of pipe was carried out by Shri Reddy on job work basis on the raw materials supplied by Ganesh Builders. Irrespective of the fact that the Ganesh Builders is the owner of the goods but manufacturing was not carried out by Ganesh Builders and it is admittedly carried out by Shri Reddy. In this fact, th....