1998 (8) TMI 308

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..... are two appeals filed by M/s. Tansi involving a common issue and, therefore, they are clubbed together and are being taken for the purpose of disposal. 2. The Civil Supplies Corporation Ltd., of Tamil Nadu entered into a labour contract with the appellant Tansi for the welding and painting and supplying of steel sections crates at various site of the Tamil Nadu Civil Supplies Corporation. All th .....

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..... ise these operations. The rate for payment by way of wages was on a piece rate basis at Rs. 12/- per each crate. Correspondence and other records referred to in the case clearly establishes that everywhere the charges referred to this work as one of welding and painting of steel sections at site. Inspite of this, the Adjudicating Authority has arrived at a conclusion that the appellant is a manufa .....

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