2019 (5) TMI 448

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....dl. Comm. (A.R) for respondent ORDER Per: Dr. D.M. Misra 1. This is an appeal filed against Order-in-Appeal No.PI/RSK/229/2010 dated 12/11/2010 passed by the Commissioner of Central Excise (Appeals), Pune. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of green houses and also providing services of erection, commissioning and installation....

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....nufacture of 'green houses'/poly houses, unless the same is assembled at site. It is his contention that the basic raw materials for the said green houses/poly houses are GI pipes, which are simply cut to the standard length and thereafter holes are drilled on the pipes and further process is carried out, so as to make it suitable to be used for assembly of green house/poly house at site. It is hi....

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....e in knocked down condition to site resulted into manufacture of green house/poly houses falling under Chapter sub-heading 94060019 of CETA, 1985. He has further submitted that the appellant had artificially split the invoices even though issued at the same time into two, indicating the value of the material in one and the value for services for erection, commissioning and installation in the seco....

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....Tribunal by order dated 29/10/2018 remanded the matter to the adjudicating authority to ascertain the said fact. This Tribunal in the said case has observed that the appellant had cleared the goods from their factory in knocked down condition to assemble the same at site. Thus, the green house/poly house was first manufactured and then cleared in knocked down condition for assembly at site. In the....