2018 (6) TMI 863

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. Rachna Gupta, Member (Judicial) Sh. Himanshu Khemka, Advocate for the appellant Sh. M. R. Sharma, AR for the Respondent Per: V. Padmanabhan: The present appeals have been filed alongwith applications for condonation of delay of ten days. For the reasons mentioned in the CoD applications, the delay is condoned and with the concurrence of both the parties the appeals are taken up for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....payment of Central Excise duty alleging that the appellant had undertaken the manufacture of tanks and supplied the same to IOCL/ HPCL. It is also pertinent to record that the Department obtained the copies of the tender as well as details of supply of raw material to the appellant, from the suppliers i.e. IOCL/ HPCL. The demand for Central Excise duty was confirmed in the impugned order. The adju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e customer i.e. IOCL/ HPCL was used in the appellant's factory to fabricate the storage tanks of the desired capacity. He further submitted that such storage tanks were supplied and ultimately installed underground in the petrol pumps and hence these tanks have been embedded into the earth. Accordingly, it is his argument that such tanks are not liable for payment of excise duty. (ii) He also s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellant. In terms of such work orders, IOCL/ HPCL would supply steel sheet to the appellant and using them the latter, is required to fabricate the storage tanks of the required capacity and return the manufactured tanks to IOCL/ HPCL. From the nature of the work in the appellant's factory, it is evident that the appellant has undertaken the activity of manufacture i.e. activity of converting s....