1998 (8) TMI 308 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi heard two appeals by M/s. Tansi regarding a labor contract with the Civil Supplies Corporation Ltd. of Tamil Nadu for welding and painting steel sections. The tribunal found that Tansi was a laborer, not a manufacturer, as they worked on a labor contract basis and did not supply raw materials. The tribunal set aside the Adjudicating Authority's decision and allowed the appeals.