2000 (12) TMI 528 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai rejected Revenue appeals against dropping duty recovery proceedings on PSC pools as the respondent was not the manufacturer but had awarded contracts to independent contractors who were the real manufacturers. The Tribunal upheld the Commissioner's conclusion that the contractors were the real manufacturers based on the contract terms. The appeals were rejected following previous judgments on similar cases.