2018 (4) TMI 661

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arance: Shri H.M. Dixit, Assistant Commissioner (AR), for appellant None for respondent Per: Ramesh Nair The brief facts of the case are that the respondent Shri C.D. Sheth had been assigned work for the manufacturing, supplying, transporting, laying, jointing, gunniting, painting and testing 1600 mm diameter MS pipes including excavation, preparation of bedding and special anchor bloc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....judgments of the Hon'ble Supreme Court and other forum in support of his finding, wherein the courts have held that the goods coming into existence as immovable property would not be excisable, hence not dutiable. The learned Commissioner also held that the respondent is entitled for the cenvat credit and the duty payable, if any, is cenvatable, hence the case is of revenue neutral. Being aggrieve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gned order is illegal and the same is required to be set aside. 3. None appeared on behalf of the respondent. 4. On careful consideration of the submissions made by learned AR, we find that the main issue involved in the case is that whether the respondent has manufactured pipe and whether the same is excisable and liable for duty. From the facts, we observe that the respondent was awarded a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....verification of the input invoices has been carried out. The issue of revenue neutrality on the ground that if any duty is payable on the pipe is available as cenvat credit to MSEB does not appear to be convincing for the reason that in normal course, MSEB is neither a service provider nor manufacturer. Therefore, the duty payable, if any, by the respondent cannot be taken as cenvat credit by M....