9911796707
TMI Blog2004 (9) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... (136) E.L.T. 1424 (T)]. The Tribunal, while remanding the matter for de novo consideration had observed that the Commissioner had not applied his mind on the question of classification and also with regard to the fact as to whether the appellants are hired labourers or manufacturers . The authorities were also to consider the prayer for grant of Modvat Credit and with regard to the claim for the benefit of reduction of duty on accessories supplied by the appellants. The Commissioner has adjudicated the matter de novo. The appellants have again raised the same complaint that the Commissioner has not examined the entire technical literature, affidavits and the material placed by the appellants to show that the impugned goods is not Heat E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were only hired labourers . He put up an alternative ground of claim of Modvat credit as well as for non-levy of duty on supply of accessories. 2. The learned SDR reiterated the departmental view and prayed for confirmation of the impugned order. 3. On a careful consideration of the submission, we notice that the matter had been remanded by the Tribunal for examining the evidence on record and to re-consider the issue of classification besides examining the point as to whether the appellants are hired labourers or not and also to give the benefit of Modvat credit and to re-examine the claim on supply of accessories. Although the Commissioner has given a detailed reasoning, but from the record, we notice that the Commissioner has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 26-12-2001 Dr. M.R.S. Sathyanarayana B.Tech. (Mech.), M.E. (M.D.), Ph.D. Asstt. Professor M.E. II Lab. Incharge Mechanical Engg. Dept., College of Engineering G.I.T.A.M. Visakhapatnam-45 Baffles : The purpose of longitudinal baffles is to control the overall flow direction of the shell fluid. Tube Sheets : They are used to hold tubes at the ends. A tube sheet is generally a round metal plate with holes drilled through for the desired tube pattern, holes for the tie rods (which are used to space and holed plate baffles), groves for the gaskets, and bolt holes for flanging to the shell and the channels. The leak free tube - to tube sheet joint made by the conventional rolling process. Mobile Chilled Water Plant: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Condenser water circuit - Refrigerant recycling circuit - Chilled water circuit 4. Provision of motor and pumps is essential for movement of condenser water, refrigerant as well as chilled water. This is a simple movement of liquids controlled by external force (No in built provision for movement of liquids) 5. Use of refrigerant gas is essential No refrigerant is involved. 6. Refrigerant gas has to be compressed/expanded which involves the use of compressor and expansion value. No such need arises. 7. Condensation takes place in case of condenser water circuit. No condensation involved. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illed Water Plant in terms of the drawings and the schematic Refrigerant Piping diagram, schematic Condenser Water Piping diagram. On a perusal of the entire contract, we find that the appellants are not hired labourers . The appellants were to carry out the work in terms of the technical know-how, expertise and were to manufacture in terms of the drawings and supply the same as a Mobile Water Chilling Plant to the Director General, Naval Projects. The Director General, Naval Project was not hiring the appellants as a hired labourers but they had placed the entire contract on principal-to-principal basis and the terms of the contract clearly indicates that the appellants are the manufacturer of the item in question. Therefore, the plea r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the item in question is excisable and dutiable under Heading 84.18 of this Tariff, the duty is required to be recomputed in terms of the rate of duty under this heading. The appellants claim for Modvat credit is also supported by a large number of judgments cited by the Counsel in his written submission. The plea for the grant of benefit of credit on supplies of accessories is required to be re-examined as the Commissioner has not considered the same. Therefore, we uphold the assessee s contention that the item is a Mobile Chilled Water Plant in the light of the evidence produced for inclusion under 84.18 of the CET, 1985. The matter is remanded to the original authority to re-compute the duty after grant of the benefit of Modvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
