2018 (6) TMI 719

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....ocate For the Appellant Shri K P Muralidharan, AC (AR) For the Respondent Per Bench Brief facts are that the appellants are engaged in the job work of bending, cutting, drilling, shearing and punching on the goods supplied to them by various customer industries. It appeared to the department that such activities do not amount to manufacture and would fall within the definition of "Business A....

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....f a new product and consequent to the above job work, steel plates are converted into different identifiable products like Alignment band, Roof Seal Band, Pad Plates, Manhole Frames etc. which are components of Boilers. The appellants had also produced the declarations as per Notification No. 214/86 filed by some of their customers. The Ld.Counsel further submitted that the issue whether the activ....

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....at they are job work manufacturers for customers namely, M/s.BHEL, Veesons Energy Systems etc. They manufacture boiler components that fall under Chapter 84. Hon.Apex Court in the case of Orissa Bridge & Construction Corpn- Ltd, vs. Commissioner of C.Ex., Bhubaneswar (supra) has held that the activity of fabrication, cutting edge, Plain Shuttering Plates, Well Steening, Shuttering Plates etc from ....