2004 (5) TMI 503

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..... r the Respondent. [Order per : K.D. Mankar, Member (T)]. - This is revenue's appeal against the order-in-appeal passed by the Commissioner (Appeals). Vide the impugned order the appeal of the respondents was allowed. The appeal of the revenue challenges the decision of the Commissioner (Appeals) and seeks restoration of the order of the adjudicating authority. The respondents have filed written .....

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..... hat the goods have been manufactured at site for subsequent fixation to an immovable property. It is asserted that these items are fabricated in the factory and thereafter transported to the site for fixing to the immovable structure. 4. In this connection the revenue have placed reliance on Board's Circular F. No. 139/8/87-CX 4, dated 5-1-1988 which clarifies that duty paid sheets, angles c .....

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..... y considered the rival contentions. It is not disputed that the goods are fabricated in the factory first and thereafter transferred to the respective site. Hence the ground of "manufacture at site" was erroneously applied by the Commissioner (Appeals) to set aside the order of the adjudicating authority. Therefore the impugned order passed by the Commissioner (Appeals) is not sustainable. However .....

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