9911796707
TMI Blog1999 (8) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. The issue involved in this appeal filed by M/s. Basti Sugar Mills Co. Ltd. is whether the overhead Crane unloader has been manufactured by them and whether it is excisable goods. 2. Shri P.K. Sahu, ld. Counsel submitted that the Appellants had ordered complete overhead unloader with M/s. Mahashakthi Machines Pvt. Ltd. who had charged them separately for the various parts and lab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Ram Singh Sons Engineering Works v. Commissioner of Sales Tax - 1979 (STC) 195 (S.C.). He also relied upon the decision of the Tribunal in the case of Elecon Engineering Co. Ltd. v. C.C.E. - 1999 (107) E.L.T. 337 (T) = 1999 (31) RLT (5) (T). 3. Shri Jagdish Singh, ld. DR submitted that the duty has been paid on certain parts of the crane valued at Rs. 2,50,000/- and therefore o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought of any evidence on record to show that M/s. Mahashakthi Machines Pvt. Ltd. were hired labourers of the Appellants so as to treat them as manufacturer under Section 2(f) of the Central Excise Act. The Appellants have contended that the crane was supplied by M/s. Mahasakthi Machine P. Ltd. to whom no show cause notice has been issued by the Department. We, therefore, without going into the q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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