2002 (2) TMI 681

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..... Member (T)]. The appeal by the Commissioner is against the order of the Commissioner (Appeals) holding that cost of shuttering that was manufactured at the behest of the respondent and supplied to Hindustan Construction Corporation Ltd. is not to be included in the telescopic travelling tunnel frame that it undertook and manufactured for Hindustan Construction Corporation Ltd. 2. Neither .....

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..... ce by it of the facilities required for this job, it asked another sister concern Ravalgaon Sugar Farm to perform this job and since it was running short of raw material, and substantial raw material was given by it to Ravalgaon Sugar Farm under Rule 57F(2) for manufacture. Since about 7 tonnes of material could not be supplied by it, it asked Ravalgaon to procure the material. The duty has been p .....

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..... ere which were used in the manufacture of finished goods. It is not possible for us to comprehend how the Commissioner (Appeals) has concluded that the cost of the bought out items was not required to be included in the finished product. We have to repeat the complete lack of clarity on this fact. In this view, we are of the view that the Commissioner (Appeals) should apply his mind to the facts o .....

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