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For Appellant (s) : Shri H. G. Dharmadhikari, Advocate For Respondent (s): Shri Sameer Chitkara, Authorised Representative CORAM:
Dr. D. M. Misra, Honble Member (Judicial) Mr. Raju, Honble Member (Technical) Date of Hearing : 31.03.2017 Date of Decision: 07.04.2017 Order No. A/10744 / 2017 Per: Mr. Raju This appeal has been filed by M/s LMP Precision Engineering Company Pvt. Ltd. The appellants are engaged in the manufacture of excisable goods like Special Purpose Motor Vehicles, other than those principally designed for the transport persons or goods, and truck mounted drilling rigs of different capacities. The appellant also undertake to supply the spares to their clients like Chief Engineer, Minor Irrigation Department, U. P. It was seen from the contract with Chief Engineer, Minor Irrigation Department, U. P. that the appellant had entered into agreement for supply of rig machines. Clause 11 of the agreement provided as follows:-