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TMI Blog2001 (2) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the conveyor system fabricated by the appellant at the factory of M/s. DCL Polyester Ltd., amounts to manufacture within the meaning of Section 2(f) of the Act, and whether such system are liable to duty. In the order impugned in this appeal, the Commissioner has held that it amounts to man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcisable goods. Therefore, when the system assumes its identity as a conveyor system it has become immovable property. Two Circulars No. 17/99, dated 21-4-1989 and No. 251/89, dated 19-4-1989 of the Board and the Supreme Court's judgment in Triveni Engineering & Industries Ltd. v. CCE - 2000 (120) E.L.T. 273 are cited in support. 3. The departmental representative largely relies upon the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the system is used for handling packing parts of cartons, manufactured in the factory from one end of the plant of the DCL Polyester Ltd. to another end. The equipment are erected in a stage by stage manner and only after completion of the entire erection, the conveyor system comes into existence. This averments make it clear that the conveyor system emerges as a culmination of a series of process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property not liable to Central Excise duty." 5. The ratio of the Supreme Court's judgment in Triveni Engineering & Industries Ltd. v. CCE - 2000 (120) E.L.T. 273 is to the same effect. The Court was concerned in that matter with whether a turbo generator, which came into existence by fixing together a turbine and alternator was goods liable to excise duty. The Tribunal, whose order was in ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional." 6. Applying the ratio of this judgment and the logic of the Board's circulars to the facts before us, it is clear that the conveyor system attains its identity as a conveyor system after the operations required to make it workable took place. Before then, it was essentially assembling of parts, thereafter remaining stages an incomplete system. It cannot be transported as a complete c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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