Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 560 - AT - Central ExciseProcess amounting to manufacture or not - supply and setting up of RO Water Treatment Plant - whether the activity of assembly and erection of the bought out items to form RO Water Treatment Plant, can be construed as manufacture under Section 2 (f) of the Act? - HELD THAT:- After considering both the Certificates issued by the Executive Engineers, Zilla Parishad as well as processes of setting up of Water Treatment Plant, we are of the view that Water Treatment Plant erected at the site, cannot be considered as “goods”. The Plant has come into existence only at the site in a progressive manner on a civil construction plat form. After conclusion of such erection, it is clearly in the form of immovable structure. The fact that about 60% of the Plant can be dismantled without damage thereof, cannot be a reason to reject the conclusion as above. The excisability of such Water Treatment Plants, has come up before the Tribunal in several cases. The appellant places reliance on the Three Member Bench decision of the Chennai Bench of the Tribunal in the case of ION EXCHANGE (INDIA) LTD. VERSUS COMMISSIONER OF C. EX., COIMBATORE [2002 (7) TMI 801 - CESTAT CHENNAI] . The Tribunal has taken the view that the process of erection at site, does not bring into existence “goods” and hence not liable to duty. The process of assembly does not bring into existence any excisable goods - there is no justification to charge excise duty on the Water Treatment Plant - appeal allowed - decided in favor of appellant.
|