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TMI Blog2017 (9) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... to manufacture - Held that: - the said fabricated structure was required to be supplied to M/s. Reliance Engineering Associates Pvt. Ltd., after galvanizing. This being so, the entire processes undertaken on the steel and lead received free of cost by the appellant, including that of galvanization will amount to manufacture - demand upheld. Penalty - Held that: - the appellant had not informed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the specification of M/s. Reliance Engineering Associates Pvt. Ltd., for telecommunication purpose. The appellant was supplied both steel and lead free of cost for fabrication of 42 Nos. of Base Trans receiver Stations involving cutting, bending, slitting, drilling and galvanizing. The Department took the view that process carried out by the appellant including that of galvanization amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant, Shri P.C. Anand submitted that the appellants had not done the galvanizing process but that was done only by M/s. Hindustan Galvanizing. For this reason the processes carried by them on the material supplied by M/s. Reliance Engineering Associates Pvt. Ltd., will not amount to manufacture. He also contends that there is no justification for imposition of equal penalty under Section 11AC. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to M/s. Reliance Engineering Associates Pvt. Ltd., after galvanizing. This being so, the entire processes undertaken on the steel and lead received free of cost by the appellant, including that of galvanization will amount to manufacture. The protestation of the appellant that galvanization was not carried out by them but through M/s. Hindustan Galvanizing, will not make any difference to the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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