ALPINE INDUSTRY LTD. Vs. CCE

JUDGEMENT

(1.) Appellant filed this appeal against the adjudication order passed by the Commissioner of Central Excise whereby the Central Excise duty of Rs 43,71,452/ - was confirmed and penalty of Rs 4,50,000/ - was imposed on the ground that appellants had carried out fabrication and assembling work of eight identifiable items namely seed cleaner, cracker, flaker toaster, extruder, elevators water treatment Plant and tanks.

(2.) Heard both sides.

(3.) The contention of the appellant is that they are engaged in the manufacture of Soyabean oil through process of Solvent Extraction. The appellants in order to enhance production capacity of their plants entered into a contract with M/s. Oilex Engineers (India) Ltd. for supply, erection and commissioning of the Solvant Plant in their factory. The appellants produced the copy of the contract entered with M/s. Oilex Engineers (India) Pvt.Ltd. to show that the goods in question has assembled and commissioned by M/s. Oilex Engineers (India) Ltd. The contention of the appellants is that the goods were manufactured by M/s. Oilex Engineers (India) Pvt.Ltd. Therefore, no duty can be demanded from the appellants. For this, appellant relied upon the following decisions of the Tribunal: