9911796707
TMI Blog2001 (11) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. - The issue involved in this appeal filed by M/s. Nahar Spinning Mills Ltd. is whether they got iron and steel goods manufactured by the hired labour or these were manufactured by the job workers and whether the impugned goods manufactured by the job workers are liable to excise duty. 2. Shri S.K. Bansal, ld. Chartered Accountant, submitted that the appellants manufactured cotton yarn, synthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant referred to the terms and condition of the work order according to which the workman brought by the job workers were to abide by the rules and regulations of the appellants and they were to maintain discipline at the factory premises; that these workmen were also required to make their own arrangements for lodging and boarding and transport. He further submitted that the steel tanks we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.K. Saluja, General Manager of the appellants in his statement had deposed that the raw material, space, electricity and water were provided by them to Shakti Fabricators, Umang Associates; that these both Shakti Fabricators and Umang Associates had also deposed in their respective statements that they were working purely on job worker basis at the factory site of the appellants and that all raw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not only the raw material but also the space to the job worker for fabricating the items in question. It has been held by the Appellate Tribunal in the case of Kerala State Electricity Board v. CCE [1990 (47) E.L.T. 62 (Tribunal)] supply of cement and steel and supervision at the time of casting of poles was for ensuring that proper raw material was used. The Tribunal came to conclusion in the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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