Case Law Details
Makkar Construction Co. Vs Commissioner of C.E. (CESTAT Chandigarh)
CESTAT find that the contract is clearly for the construction on the basis of rate fixed for per sq. ft.; the contract indicates quality of the material in some clauses; moreover, the copies of the VAT returns and the invoices clearly indicate the purchase of steel, cement and other material required for the construction; the fact that the invoices raised by the supplier of the appellants contain reference to the address of M/s Kangaroo Industries who have awarded the contract to the appellants; Certificates issued by the Chartered Accountant and Chartered Engineer, go on to establish the fact of use of material in the work executed by the appellants. Therefore, we are of the considered opinion that the contract was not simplicitior but was a composite contract. Therefore, we find that the appellants are entitled for the abatement of 67% of the value as claimed by them.
FULL TEXT OF THE CESTAT CHANDIGARH ORDER
Heard both the sides and perused the records of the case.
2. The appellants assail the order dated 23.11.2011 by the Commissioner of Central Excise, Ludhiana, passed in pursuance of this Tribunal’s Order No. ST/104/2010 dated 15.12.2010.
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