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2017 (10) TMI 10 - CESTAT NEW DELHIManufacture of Steel Girder Bridge, bridge parts and span suspension bridge parts falling under First Schedule to the Central Excise Tariff Act, 1985 under Chapter sub-heading No.7308.10 - excisability/movability - case of appellant is that process involved does not amount to manufacture as they are engaged in erection, fabrication of the structures at site permanently embedded to earth - Held that: - the matter is covered by the Larger Bench decision of the Tribunal in the case of Mahindra & Mahindra Ltd. Vs. CCE, Aurangabad, Chandigarh, Kanpur & Chennai [2005 (11) TMI 103 - CESTAT, NEW DELHI] whereunder inter alia it has been held that steel structures and parts of steel structures mentioned in the parenthesis of Heading 73.08 of Central Excise Tariff illustrating parts of structures viz. bridges and bridges sections, lock gates, towers, lattice masts, roofs, roofing frameworks, towers, doors, windows and their frames and thresholds for doors, and the like articles in their movable state will be subject to excise duty under Heading 7308, notwithstanding their getting permanently fixed in the structures. Further it also held that the plates rods, angles, shapes, sections, tubes and the like prepared for use in structures of the types covered under the Heading 7308 will also be excisable goods subject to duty in their pre-assembled or disassembled state - there is no doubt that the subject process and the items in question are covered under the process of ‘manufacturing’ under Section 2(f) of the Central Excise Act, 1944 and the liability of duty of Central Excise on the subject items has to be sustained. Penalty - Held that: - as there was lack of clarity on the subject of liability of duty for the subject items during the relevant period and when there were interpretational issues involved, following the ratio of the Hon’ble Punjab & Haryana High Court’s decision in CCE Vs. Jain Ganesh Processors [2011 (3) TMI 134 - PUNJAB AND HARYANA HIGH COURT], no penalties are liable to be imposed on the appellants. Appeal allowed - decided partly in favor of appellant.
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