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2017 (8) TMI 692 - CESTAT BANGALOREExcisability/marketability - ducts - fabrication of Ducts during the process of execution - Held that: - air-conditioning plant was in the nature of a system and not machinery or goods. - reliance placed in the appellant's own case M/s ETA Engineering Pvt. Ltd. Mr. V. Seshadri Versus Commissioner of Central Excise, Bangalore [2016 (10) TMI 33 - CESTAT BANGALORE], where it was held that the demands are not sustainable and the same are set aside - appeal dismissed - decided against Revenue.
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