TMI Blog1997 (9) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... r : S.S. Kang, Member (J)]. The appellants filed this appeal against the order-in-original dated 11-11-1987 passed by the Collector, Central Excise, Pune. In the impugned order, the Collector, Central Excise held that the appellant has cleared the parts of cranes by describing the parts as `cranes . 2. The appellants are engaged in the manufacture of `Tower Cranes , `EOT cranes falling un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory in disassembled state, thereafter reassembled at the site. He further submitted that in respect of cranes, the contract is to design, manufacture, assemble, erect and install at the site only. He submits that sometimes the cranes are manufactured in phases and removed to site for assembly. The contract for manufacture of cranes is completed only after test at site. The cranes are made to ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, he prays that the appeal be allowed. 4. Shri A.K. Agarwal, SDR appearing on behalf of the Revenue submits that the Collector, Central Excise in the impugned order accepted the contention of the appellants that the cranes cannot be supplied in fully manufactured and assembled condition. He submits that the appellants accounted only the parts of cranes in their daily stock account register. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /11-9-1986 on payment of duty and the description in the GP-I was tower crane Model F2/18B and the description in the RG 1 register was tower crane Model No. 18B. Likewise, M/s. Ahluwalia Construction India (P) Ltd., Delhi placed an order dated 10-7-1985 for supply of one SP Tower Crane, Model No. GMR 315D. The crane was cleared vide GP-I No. 79/30-11-19986 and 82/30-11-1986 on payment of duty. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were cleared under Gate passes on payment of duty. The documents produced by the appellant clearly show that the order was of design, manufacture and supply of complete crane and the appellant cleared complete cranes. The cranes are bulky machines and they were removed from the factory in unassembled or disassembled condition. In the gate passes, the description of the goods were given as first pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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