1999 (7) TMI 509

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..... two appeals filed by (1) M/s. Pawar Construction Co., and (2) M/s. Gurdeep Construction Co., being aggrieved by two different orders passed by the Collector of Central Excise, Chandigarh. In both these appeals, matter relates to the fabrication of structurals, in the premises of M/s. Ropar Thermal Project. In both the matters, the adjudicating authority had taken similar view that the columns, be .....

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..... aken by the Contractors out of the material supplied by the main Contractor was of cutting, welding, jointing, drilling and assembling as per the designs. 4. Shri Ashok Kumar, ld. JDR, fairly submitted that the matter was covered in favour of the appellants by the Tribunal decision in the case of Elecon Engg. Company v. C.C.E., Chandigarh [1999 (107) E.L.T. 337 (T)]. 5. We find that the matter .....

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