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TMI Blog1999 (2) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... i S.K. Roychowdhury, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Both these appeals - one by the manufacturer, M/s. Dhariwal Steel (P) Ltd. and the other by the Department arise out of the same impugned order-in-appeal and as such, both the appeals are being disposed of by a common order. 2. The appellant is aggrieved by that portion of the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order after considering the various judgments on the issue of excisability of the strucutures and its parts. He submits that as the impugned order has also been set aside in so far as the same relates to steel structures and its parts by holding that no excisable goods comes into existence and no duty could be levied on the columns, purlins and poles etc., their appeal be allowed. 3. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into existence by fixing the various parts and components and installing them or errecting at site in such a way that the tank does not come into existence prior to attachment to earth, Shri S.N. Ghosh, ld. JDR has drawn our attention to the earlier parts of the impugned order reiterating the submissions of the manufacturer which are to the effect that some of the parts fabricated by them alongwi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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