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2019 (1) TMI 816 - AT - Central ExciseExcisability/marketability - Process amounting to manufacture - fabrication of structures from steel pipes, plates, angles, channels, beams etc. - Held that:- It is not the case of the Revenue that the structures have been fabricated by MSEB at some other site and supplied to BHEL for setting up and erection of the thermal power station. Evidences that have been brought on record and accepted by the adjudicating Commissioner reveal that the structures came into existence at site itself after fabrication of the angles, channels, beams and embedded to earth, which are used for setting up of the thermal power plant and part and Parcel of the said thermal plant and do not have separate existence as such, so that it could be removed and used elsewhere as 'structurals' - Besides, as per entry 7308.50, all goods fabricated at site of work for use in construction work at site attracts nil rate of duty. Thus, Revenue could not establish through evidences that the structures which came into existence at the site of thermal power station, are movable in nature or could be dismantled and hence marketable - appeal dismissed - decided against Revenue.
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