9911796707
TMI Blog2007 (12) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... (J)]. In this appeal of the Revenue, the challenge is against the dropping of demand of duty on induction furnace installed, erected and commissioned in the factory of one M/s. R.V. Steels Pvt. Ltd. (RVS, for short) against purchase order placed by the respondents on M/s. Asea Brown and Boveri Ltd. (ABB, for short). In the impugned order, learned Commissioner (Appeals) found that the furn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d labourers in connection with the erection and commissioning of the furnace, they should be treated as manufacturers of the furnace. It is claimed that the respondents exercised total control over the erection and commissioning. It is also stated that M/s. ABB were only to be treated as hired labourers. It is stated that only equipments, components and accessories were delivered by M/s. ABB to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents vis-a-vis erection and installation of a furnace which was supplied by M/s. ABB in CKD/SKD condition. As a matter of fact, in the impugned order, the appellate Commissioner has noted the above fact. 4. Having considered the submissions of both sides, we find no reason to interfere with the decision of the Commissioner (Appeals). The appellant has no case that M/s. ABB did not supply t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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