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2015 (2) TMI 86 - CESTAT NEW DELHIDischarge of duty liability on subsequent fixation of glass as also use of metal/rubber products amounts to further manufacture - Held that:- Appellant was manufacturing doors, windows and frames of the same at their factory located at Bhiwadi, Rajasthan. The same were being cleared by them on payment of duty, to their head office located at Gurgaon where glass and other rubber/metal fitments were being done at site so as to fix the doors and windows. - fixation of glass in already manufactured doors cannot be held to be emerging of a new product inasmuch as doors remain doors and windows remains windows. There is nothing on record to show that after the fixation of glass on the doors and windows, the same can be removed as such, without breaking, etc., or in the same position in which case it has to be held that they have become immovable property. - no infirmity in the views of the Commissioner (Appeals). Admittedly, the said doors and windows have discharged the appropriate duty at the time of their removal from Bhiwadi factory. After putting glass in the same, they do not acquire a different name or character or different use so as to held that activity undertaken by the assessee at the site has resulted in any manufacturing activity. - Decided against Revenue.
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