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TMI Blog2018 (1) TMI 1469X X X X Extracts X X X X X X X X Extracts X X X X ..... bour, as contemplated under Section 2(f) of the Central Excise Act - though the revenue has placed reliance upon decision of Mahindra & Mahindra [2005 (11) TMI 103 - CESTAT, NEW DELHI] but in the present case it is nowhere appearing that the goods in questions were first fabricated and then attached to the earth. Further if the goods are attached to the earth are not capable of being moved are imm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant were issued show cause notice alleging that the fabricated items are excisable as duty paid items were gone into the erection of sheds or erected structures classifiable under chapter sub-heading 7308.90 and liable for duty. That the scrap handling system, and other items are liable for duty under chapter sub-heading 8428.00. The Appellant being manufacturer of such goods were liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned goods was taking place inside the factory premises of the Appellant through contractors. However it is not appearing from the impugned order as to who is the actual manufacturer of goods whether the Appellant has supplied the material, design and space are the manufacturer or the job worker who actually fabricated the furniture are the manufacturer. It is settled law that the supplier of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontractors were hired labour, as contemplated under Section 2(f) of the Central Excise Act. We also find that though the revenue has placed reliance upon decision of Mahindra Mahindra supra but in the present case it is nowhere appearing that the goods in questions were first fabricated and then attached to the earth. Further if the goods are attached to the earth are not capable of being moved ..... X X X X Extracts X X X X X X X X Extracts X X X X
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