Mere supply of transmission line accessories and hardware fittings doesn’t amount to manufacture

S.A. Enterprise Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that duty demand on supply of transmission line accessories and hardware fittings unsustainable as the same is only supply and not manufacture. Further, revenue couldn’t adduce any evidence of clandestine manufacture. Facts- The appellant firm, a supplier of transmission line accessories and hardware fittings, used to submit bids when tenders were floated by different power supply corporations across India. The appellant firm also used to deal with various private parties. It was stipulated in the tenders/...