ASSOCIATED SWITCH GEAR PVT LTD Vs. CCE

JUDGEMENT

(1.) This reference application under Section 35-G (1) of the Central Excise Act seeks to raise as many as nine question for reference to this Court. These questions are mentioned in the application and hence need not be repeated.

(2.) We have heard the learned counsel for the parties and have carefully perused the order of the CEGAT dated 25.10.2002.

(3.) The assessee is a unit engaged in the manufacture and/or sale of electrical distribution control panels. The assessee entered into contracts with certain parties for design, fabrication, erection and commissioning of such control panels at the premises of these parties.