Case Law Details
Sriroz Consultants Pvt. Ltd. Vs Commissioner of CGST & CE (CESTAT Mumbai)
CESTAT Mumbai held that for the same period excise duty is demanding alleging that activities undertaken by the appellants do amount to manufacture of Prefabricated building i.e. Green House and also service tax on activity of erection and commission of Greenhouse and Polyhouse at site. Accordingly, held that to ascertain the position, it is prudent to remand the matter to the adjudicating authority.
Facts- Appellant is engaged in the activity of sale of green house material and construction of greenhouses as per the requirement of the farmers/customers. Revenue was of the view that ‘greenhouses’ are put up as elements to be assembled on site, and appellant was manufacturer of greenhouses where they supply the raw material and carry out erection/ installation also.
Appellants are therefore required to pay Central Excise duty on the manufacture & clearance of their finished goods with effect from 28.02.2005.
Despite the fact that the appellant was engaged in manufacture of ‘Green House’, they failed to get themselves registered under Section 6 of the Central Excise Act, 1944 read with Rule 9 of the Central Excise Rules, 2002 and continued clearing ‘Green House without following procedures prescribed under ‘the Act’ and ‘the Rules’.
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