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2017 (1) TMI 795 - AT - Central ExciseManufacture - Section 2 (f) of Central Excise Act, 1944 - glazed panels - whether affixing duty paid processed and pre-cut glasses supplied by the client to the duty paid aluminium frames and panels with the help of sealant results in emergence of new product having new identity, character and use distinct from the inputs, namely, glass cut to size and aluminium frames of required dimensions? Held that: - the duty demand is on glazed panels alleged to have been manufactured by the appellant at site. The Department sought to charge Central Excise duty on glazed panels - We note that such panels emerge stage by stage upon fabrication with bolts, nuts and brackets on the building. The said glazed panels are fabricated and fixed simultaneously as part of civil structure. There is no new marketable product as glazed panel emerging in between in the whole process. It is also clearly recorded in the impugned order that there is no purchase order for such glazed panels by the clients in the present case. In other words, the indivisible works contract talks about installation of glazed panels/curtain wall and not supply of any glazed panels - no manufacture taking place - appeal dismissed - decided against Revenue.
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