TMI Blog2006 (12) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri S.N. Prasad, learned Senior Departmental Representative and Shri Ashok Sagar, learned Advocate appearing for the respondents. 2. Commissioner (Appeals) has granted benefit to the respondents on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority have also referred to and relied upon the Board Circular No. 58/1/2002-CX, dated 15-1-2002 issued under Section 37B of the Central Excise Act, 1944, in support of his finding that huge tank made of metal for storage petroleum products in oil refinery or installation, are not movable and cannot be considered as excisable goods. 3. As against the above finding of the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng not excisable. 4. In any case, even the Revenue in their appeal memorandum has admitted that the respondents had placed two separate contracts to contractors for the erection of the said tank and chimney. However, it is their contention that since the raw material was supplied by the assessee and necessary guidance was imparted by them, they have to be considered as manufacturer. The law on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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