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TMI Blog2007 (9) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... .M. Dave, learned advocate appearing for the respondent. 2. As per the facts on record, M/s Abhay Conductors was placed the purchase order by Gujarat Electricity Board for supply of Aluminum conductors. For the period prior to June 98, the said respondent was manufacturing the conductors himself and was supplying the same to the Gujarat Electricity Board. However, during the period June'98 to Nov.'98, the appellant's manufacturing operations were closed down. Accordingly, he sent the raw material to M/s Prem Conductors for manufacture of aluminum conductors by following the due procedure under Rule 57F. It is not disputed that requisite permission in terms of the said rule from the jurisdictional Astt. Commissioner was obtained and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Gujarat Electricity Board officers before clearance and tested. As such, he concluded that testing and inspection by the customers and packaging were important pre-requisite for the subject goods and both the events have been conducted in the premises of M/s Abhay Conductors, as such it shows that the M/s Abhay Conductors were the manufacturer. 4. Learned Commissioner (Appeals) further relied upon the Tribunal's decision in case of Rolls Prints Packaging Ltd. reported at 1998 (104) ELT 712 (T), laying down that the inspection, counting and packing have been done in the factory after processing of the inputs, are processes ancillary or incidental to the completion of manufacture of final product as per Section 2(F) and requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the above observations, he set aside the order passed by Additional Commissioner and allowed the appeal. Hence, the present appeal by Revenue. 6. After having gone through the impugned order of the Commissioner (Appeals), we find that the same is based upon the law declared by the Tribunal in number of judgments. No infirmity can be found in the said view. We also note that the appellate authority has scrutilized the various clauses of the contract entered between Gujarat Electricity Board and M/s Abhay Conductors and has found that inspection and testing was one of the essential requirements; that test certificate was as per the relevant standards prescribed in BSS/ISS; the material to be supplied should bear the ISI mark. The IS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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