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Work of Fabrication, Erection and Testing of CW Liners and Pipes

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2017-VIL-763-CESTAT-DEL-CE

KAKATEEYA FABS (P) LTD & SIMPLEX INFRASTRUCTURES LTD Vs CCE, BHOPAL

Central Excise – work order for fabrication, erection and testing of CW liners and pipes - The main appellant fabricated pipes out of steel supplied to them by the second appellant and thereafter installed the said pipes – duty liability of the main appellant with reference to the manufacture of pipes

HELD - the main appellant have to make arrangement to receive material from the stores of second appellant or NTPC. Thereafter, they have to undertake the work as listed in the contract - the main appellant cannot be considered as a labour contractor, simply providing labourers for certain work.It is clear that they have undertaken various fabrication work in terms of work order in their own account using the material supplied by the main contractor - Payment of service tax in terms of provision of Finance Act, 1994 by itself will not absolve them from central excise duty liability for manufacture of any excisable items which might have been used in completion of the service rendered by them - duty liability of the main appellant with reference to manufacture of pipes and bends is upheld - The original authority is required to decide the case of penalty afresh – in favour of revenue

It is clear that they have undertaken various fabrication work in terms of work order in their own account using the material supplied by the main contractor - Payment of service tax in terms of provision of Finance Act, 1994 by itself will not absolve them from central excise duty liability for manufacture of any excisable items which might have been used in completion of the service rendered by them - duty liability of the main appellant with reference to manufacture of pipes and bends is upheld. The original authority is required to decide the case of penalty afresh – in favour of revenue

The original authority is required to decide the case of penalty afresh – in favour of revenue

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