CESTAT, KOLKATA BENCH
Mitsui & Co. Ltd.
versus
Commissioner of Central Excise & Service Tax, Jamshedpur
FINAL ORDER NO. A-255/KOL./2012
Appeal No. ST/348 of 2011
Date of Pronouncement – 30.04.2012
ORDER
D.M. Misra, Judicial Member
The present appeal is filed by the appellant against the Order-in-Original No. 17/S.Tax/Denovo/ Commissioner/2011, dated 6-6-2011 passed by the Commissioner of Central Excise, Jamshedpur.
2.1 Briefly stated the facts of the case are that the Appellant under four different agreements with M/s. Tata Iron & Steel Company Ltd. (TISCO) were entrusted the work of setting up of a Skin Pass Mill (SPM) of the capacity of 10 lacs Tons per year for TISCO’s Cold Rolling Mills Project at Jamshedpur. These four different agreements were for implementation of the entire project which included supply of imported and indigenous plant and machinery drawing and design, supervision of activities on site and of detailed engineering in India. From these four agreements, Revenue has not disputed two agreements relating to design, manufacture and supply of imported plant, machinery and equipment and also for design, manufacture and supply of indigenous plant, machinery and equipment for setting up of the said SPM. The department has disputed the Agreements No. CRMP/COM/SPM/3, dated 31-3-1998 (Offshore drawing/supervision) and Agreement No. CRMP/COM/SPM/4 dated 6-6-1998 (Onshore Drawings & Designs). These agreements are as below :
