Commissioner of Central Excise, Hyderabad vs Usha Breco Ltd.

For deciding the question whether making of 'trestles' amounts to manufacture or not, it is necessary to decide the fact whether these 'trestles' are fabricated at the worksite or in the factory. In the instant case, the Tribunal has failed to give a decision on this question of fact while the Commissioner has held that trestles were manufactured in the factory and transported to the worksite. It is pointed out by the learned Counsel appearing for the assessee that it is the case of the department itself that these 'trestles' were actually manufactured at the worksite. He points out the averments made in the show cause notice as also in the grounds of appeal before this Court. Therefore, we find it necessary that the Tribunal should be called upon to decide this question of fact, whether these trestles were assembled and manufactured at the worksite or in the factory, keeping in mind the decision of this Court in the case of Commissioner of Central Excise., Nagur v. Waingana Sahkari Karkhana Ltd. in Civil Appeal No. 496 of 1998. For this purpose we remand this matter back to the Tribunal.

With the above observations, the judgment in appeal is set aside and the matter stands remanded to the Tribunal for disposal in accordance with law.

Ordered accordingly.