2012 (12) TMI 583

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..... on & steel falling under chapter sub-heading 7307.00 without obtaining Central Excise registration. On scrutiny of Special Inspection Report dated 31-01-2001, it was revealed that the appellants had manufactured and cleared 67 miter-bends of iron & steel at their Botad side during the period from August-2000 to January 2001. The appellants had manufactured 67 miter bends out of 12 M.S. pipes (raw material). The value of the pipes used in the manufacture of miter bends was Rs. 13,03,200/- and there upon the appellants had incurred fabrication charges amounting to Rs.5,97,479/-. The total cost of 67 miter bends was shown Rs.19,00,679/-. The said goods were used for captive consumption at their Botad site and therefore the value was determined .....

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..... e concurred with the view of the adjudicating authority and rejected the appeal filed by the appellant. Hence this appeal. 4. Ld. counsel appearing on behalf of the appellant takes us through the impugned order. He would submit that there is no dispute that the appellant were executing a project for supply of water to Amreli district which was approved by the Government of Gujarat and to implement the above contract, appellant had manufactured miter bends, reducers of iron & steel, from duty paid pipes at their work shop at site and utilised the same for captive consumption. It is his submission that both the lower authorities have erred to come to a conclusion, that the said miter berids, reducers of iron & steel had not been manufactured .....

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..... issue involved in this base is whether the fabrication of miter bends, reducers of iron & steel from the duty paid pipes would amount to manufacture and whether the appellant is liable to discharge duty liability on such goods or not. 8. Undisputed facts are that the appellant had been awarded a contract of water supply project of supply of water to Amerli district consisting the work of fabrication, supply, laying and jointing water transmission main from Botad in Bhavnagar district in Chavda in Amreli district on turn key basis with all civil, mechanical and instrumentation work. The said contract was awarded by the Government of Gujarat vide letter dated 24.09.99. for execution of such project, the appellant was given a site wherein the .....

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