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TMI Blog2011 (4) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is further stated in the letter that the said premises are purchased by M/s Havells India Ltd. under sale deed dated 11th August 2004. They have also informed that the notice received by them was sent to M/s Telemats India Ltd. by speed post at their address available with the said company. They have further stated that at the time of purchase of the premises they were issued certificate by M/s Telemats India Ltd. that M/s Havells India Ltd. would not be responsible for payment of any dues pertaining to Central Excise Duty in the matter in hand pending before the Tribunal. Letter thus clearly discloses clear intimation of the date of the hearing to the respondents. 2. The present appeal arises from order dated 24th May 2005 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion was classifiable under Chapter sub-heading No. 7308.20 attracting therein Central Excise Duty @ 15% instead of 13% as paid by the assessee. I, accordingly find that the differential duty @ 2% Adv. is recoverable from the assessee. Hence, I find no force in the contention made by the assessee in this regard, as well as case laws relied upon by them. 4. The Commissioner (Appeals) while relying upon the decisions in the matter of Elcon Engg. Co. Ltd. vs. CCE, Chandigarh reported in 1999 (107) E.L.T. 337 (Tribunal), Executive Engineer, Central Workshop Division vs. CCE, Raipur reported in 2004 (60) R.L.T. 874 (CESTAT-Del.), Executive Engineer, M.P. Electricity Board vs. Additional Collector of Central Excise, Indore and CCE, Raipu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. to movables. In the making of an immovable structure or building are used a variety of movable. Raising iron and steel structures like sheds involves fabrication work and many of the articles used in raising the structure come into existence through fabrication as per the pre-determined design to be fitted into the structure that is to be raised. For example, roof frame may be fabricated for the roof structure of a shed. Such fabrication of frames may be done at the construction site or at some factory premises. The iron and steel frames fabricated at the factory premises away from the site of construction would be brought to the site for their use in erecting the structure. The frames pre-fabricated and brought at the site and frames ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by drilling holes and cutting the raw material, will be a movable structure having identity as a distinct marketable commodity. When the porta cabin is dismantled it nonetheless remains the manufactured products i.e. porta cabin dismantled or disassembled. The material such as angles, rods, shades, sections plates, tubes, etc. of such designed structure in their pre-assembled or disassembled form are prepared for use in the said structure, namely porta cabin. One cannot, with any conviction or authority, say that these dismantled parts of the structures are raw material used in its original form and that mere cutting or drilling holes has made no difference. The items in the parenthesis of Heading 7308 described as excisable goods include ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd relying upon the Larger Bench decision the activities in the nature of erection of tower were held to be amounting to manufacture. 8. For erecting Tower and Lattice Mast by the appellants, the inputs used include M.S. Round, Bar, Pipes, Steel Tubes, Flats, Angles Shapes & Sections, Plates, Sheets, Strips etc. These materials are cut to the required sizes and punching, drilling and wielding are done and thereafter stamping, straightening, followed by galvanisation and lastly finishing work is carried out and then the structure comes into existence which is called Tower/Lattice Mast classifiable under chapter subheading No. 7308.20 of the schedule to the Central Excise Tariff Act, 1985. 9. As rightly submitted by DR, the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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