TMI Blog2008 (7) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : M. Veeraiyan, Member (T)]. These two appeals by the Department are against the orders of the Commissioner (Appeals) No. IND-I/543-544/2003, dated 29-9-2003. 2. Heard both sides. 3. The first respondent, namely, M/s. WMI Cranes Limited, Mumbai are into manufacture of cranes. As there were problems in their factory, they procured various parts and components and brought them to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Metals on payment of duty vide GP-1 10 dated 21-1-88. He submitted that the assembly has been completed only in January, 1988 after the receipt of the grab bucket; and the fact of assembling the crane has not been brought to the notice of the Department and, therefore, extended period of time-limit is invokable. On merits, he submitted that crane manufactured out of parts was held to be immovable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e receipt of grab bucket in January, 1988 does not lead to the conclusion that the assembly of crane has been completed only thereafter. The grab bucket is in the nature of accessories. The submission by the respondent that the crane has been completed in September, 1987 itself even before receipt of grab bucket is reasonable and acceptable. Further, during the period September, 1987 to 1992, it c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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