1999 (8) TMI 277 - AT - Central Excise

Summary

The appeal involved whether the overhead Crane unloader was manufactured by M/s. Basti Sugar Mills Co. Ltd. and whether it is excisable goods. The Appellants ordered the crane from M/s. Mahashakthi Machines Pvt. Ltd. who supplied parts and charged for labor. The crane was installed by M/s. Mahashakthi Machines Pvt. Ltd. The Tribunal found that the Appellants were not the manufacturers of the crane and were not liable to pay Central Excise Duty. The appeal was allowed.