TMI Blog2009 (4) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... reciated facts. impugned item not excisable. Appeal allowed. - E/695-696/2007 - 584-585/2009 - Dated:- 27-4-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri K.S. Ravi Shankar, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - These appeals have been filed against the Order-in-Original No. 30/2007 dated 30-7-2007, passed by the Commissioner of Central Excise, Bangalore-I Commissionerate. 2. We heard both the sides in the matter. 3. The learned Advocate argued the following points:- (i) In the present case, the proceedings were based on an earlier decision of the Respondent in the case of Craft Interiors case in Order-in-Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been held in the above cases, the workstations, partitions, wall paneling formed at site and fixed to wall/floor/property are not excisable and that items fabricated during interior work, permanently fixed to the roof, wall or floor cannot be moved without cannibalization and hence are not excisable. (iv) The learned Advocate showed us the photographs of the work stations and submitted that what was erected at site was kitchen and not kitchen cabinets and wardrobes in situ and therefore holding these immovable properties as excisable would not arise, as per the Supreme Court judgments in CCE v. Josts Engineering Co. Ltd. [2002 (146) E.L.T. 29 (S.C.)], CCE v. Hyderabad Race Club [1996 (88) E.L.T. 633 (S.C.)] and Triveni Engineering and Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erified by the Revenue as evident from the show cause notice. The said activity is taxable under the head 'construction of complex' service, wherein carpentry, metal joining and other allied finishing and completion services relating to construction of immovable property are taxable under Finance Act, 1994. The whole theory of the Respondent that the entities emerging in situ are excisable fails. (vii)The turnkey work at site in the form of erection, installation and finishing of kitchens and wardrobes with bought out and imported material, in the shell-space provided by owners of flats/apartments/houses and custom built kitchen erection at site not being excisable being immovable property, the question of payment of any adjudication levi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in his statement has stated that the Kitchen Cabinets and Wardrobes installed in his house can be easily removed and, re-installed at any other place of similar dimensions. Further she invited our attention to the statement rendered by Shri H.S. Girish Gupta, Deputy General Manager (Accounts) of M/s. Mantri Developers Pvt. Ltd., Bangalore. She also invited out attention to the statement of Shri Gerard Langford, Joint Technical Manager, recorded in page 13 of the impugned Order-in-Original. 5. After going through the statements and also the photographs produced by the appellants, we are not convinced that the kitchen cabinets and wardrobes manufactured at customers site can be removed without cannibalization. This is also clear from the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
