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2016 (7) TMI 799 - AT - Central ExciseManufacture - fabricated structure - classification - fabricated structures like purlins, monorails, beams, girders, columns, bracings, platforms, cable ends, etc. - Held that:- the steel structures were undeniably fabricated at site, by assembling them piece by piece, the structure came into existence as they were erected at site and as correctly held by adjudicating authority, the structures fabricated are fixed to the earth. - Demand set aside. - Decided against the revenue.
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