2021 (3) TMI 713

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....al, Authorised Representative for the Respondent ORDER PER JUSTICE DILIP GUPTA These appeals have been filed to assail the orders passed by the Commissioner (Appeals) that uphold the orders passed by the Adjudicating Authority as a result of which it all the appeals have been dismissed. 2. The appellants are house labour contractors of M/s. Larsen and Toubro Ltd., L&T and are engaged in the processing of goods involving the activity of fabrication of tower parts including shearing, punching, numbering, cutting, notching, marking drilling, debarring and getting inspection through QA on raw materials/ inputs, purchased and supplied by L&T. 3. According to the appellants, such activity carried out for and on behalf of the client is taxabl....

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.... rate of duty or duty of excise wholly exempt". After processing on the goods received from the appellant, M/s. L&T has to clear the resultant goods on payment of duty of excise. But in the instant case, M/s. L & T have cleared the goods without payment of duty of excise by availing notification No. 108/95-CE dated 28.08.1995 and Notification No. 06/2006-CE dated 01.03.2006. After performing further manufacturing activity on the same, M/s. L & T cleared it without payment of appropriate duty of excise, and therefore, the appellant would not be entitled to avail benefit as provided under Notification No. 08/2005-ST dated 01.03.2005 and 25/2012 (ST) dated 20.06.2012." 6. Learned Counsel for the appellant has submitted that the issue involved....