2021 (3) TMI 713

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....r the Appellant Shri Arun Thapliyal, 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....

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.... been defined that "appropriate duty of excise" shall not include 'Nil' 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....

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....ted fact that M/s. L & T had been performing further manufacturing activities on the semi finished goods processed by the appellants and have been clearing those goods on payment of duty as well as under the exemption Notification without payment of duty. The appellants have failed to provide the gross aggregate value received by them from M/s. L & T even before the first Appellate Authority. Resultantly, the authority has rightly denied the benefit of exemption Notification No.06/05 to the appellants. With respect to granting the benefit of exemption Notification No.08/2005- ST dated 1st March, 2005 also we do not find any infirmity in the impugned order. The findings thereof are upheld qua both these Notifications. 13. As a resul....