TMI Blog2001 (6) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : S.L. Peeran, Member (J) (Oral)]. This Revenue appeal arises from OIA No. 16/92(G)(CE) dated 29-8-1992 by which the ld. Commissioner has held the following items to be not excisable as assessees are only carrying out the fabrication work in their workshop :- 1 M.S. Stay sets. 2. L.T. Three phase cross arms. 3. L.T. Single Phase Cross arms. 4. 11 KV T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... himself given the authorisation to the Asstt. Commissioner to file the appeal which is not in terms of law. He contends further that Commissioner (Appeals) has given a clear cut finding that items are not marketable and they are not goods and he has applied the judgment of the Tribunal pertaining to trusses, columns, purlins etc. made by cutting, drilling, welding of channels, angles, joints as d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad taken large batch of appeals which dealt with not only the aspect of structurals but also on various other items and a direction was given to the Tribunal to re-examine the issue of marketability in the light of process of manufacture to render a clear cut finding as to whether the processes bring into existence identifiable goods and whether they can be classified under respective tariff entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so that there has to be a finding on the emergence of identifiable goods in terms of tariff entry. This aspect cannot be gone into by the Tribunal at this stage as it requires scrutiny of documentary evidence and also study of manufacturing process. Therefore, we are of the considered opinion that the matter has to go back to the original authority for de novo consideration. The burden of proving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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