Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 886 - CESTAT NEW DELHIDuty liability - import of cut size aluminium sheets and are subjecting the same to process like slitting, cutting, routing etc. to convert them into alucobond panels (cladding) - whether the above process amounts to manufacture of panels or not - Held that:- it is found that the ld. Commissioner (Appeals) examined the excisability of the process undertaken by the respondent, elaborately. The respondent were making aluminium composite panels fixed to the exterior of the wall of the building. The impugned order categorically recorded, after apprising the facts of the case, that no excisable goods emerges due to the activity of the respondent. Moreover, the aluminium composite panel prepared at site were fixed to the building and becomes part of immovable property. No evidence has been brought forth by the Department that the imported panels after being subjected to drilling, bending etc., but before fixing in the wall were marketable as a new and distinct product. Even in the present appeal the grounds of appeal did not bring out the evidence in support of Revenue’s claim regarding marketability of the product. It is an admitted fact that the composite aluminium panels are specially customised for use in the specific building and are made at site and as such there is no marketable commodity emerging. This fact has been categorically recorded in the impugned order. As we find no material evidence on the basic issue of emergence of new marketable product at site due to process undertaken by the respondent, we have no tenable reason to interfere with the impugned order. - Decided against the Revenue
|