2009 (3) TMI 103

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.... (Judicial)  (Final Order No. 117/2009-ST dt. 3.3.2009 certified on 31.3.2009 in Appeal No. ST/244/2007) Shri Atul Gupta, Company Secretary for Appellant. Shri A.K. Madan, SDR for Respondent. Per P.K. Das : Relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of LPG cylinders under sub-heading 7311.00 of the Schedule to the Central Excise....

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.... away the existing foot ring, rejection of cylinders in process, de-shaping of rejected cylinders and transportation of cylinders. He submits that during the relevant period the definition of "maintenance or repair" means any service provided by any person under a maintenance contract or agreement. In the present case, the appellant entered into agreement with the oil companies for repair and not ....

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.... of Indian Oil Corporation Ltd. was awarded by the appellant for "hot repair of cylinders Ex-LPG Plant". It is seen from the contract that the appellant were required to do repairing job of cylinders. Clause 4 of the agreement as relied upon by the learned DR also indicates job of repair. There is no material available that the appellants were undertaking the maintenance job. We find that the Trib....