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CCE, Delhi-II Versus M/s Ahluwalia Contracts India Limited

2016 (9) TMI 886 - CESTAT NEW DELHI

Duty liability - import of cut size aluminium sheets and are subjecting the same to process like slitting, cutting, routing etc. to convert them into alucobond panels (cladding) - whether the above process amounts to manufacture of panels or not - Held that:- it is found that the ld. Commissioner (Appeals) examined the excisability of the process undertaken by the respondent, elaborately. The respondent were making aluminium composite panels fixed to the exterior of the wall of the building. The .....

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ent appeal the grounds of appeal did not bring out the evidence in support of Revenue’s claim regarding marketability of the product. It is an admitted fact that the composite aluminium panels are specially customised for use in the specific building and are made at site and as such there is no marketable commodity emerging. This fact has been categorically recorded in the impugned order. As we find no material evidence on the basic issue of emergence of new marketable product at site due to pro .....

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ts are engaged in import of cut size aluminium sheets and are subjecting the same to process like slitting, cutting, routing etc. to convert them into alucobond panels (cladding). The Revenue entertained a view that the respondents are liable to Central Excise duty as they are engaged in the manufacture of panels. The respondent resisted the demand on the ground that the processes carried out by them at site do not amount to manufacture as no new commodity or article emerges at site. The origina .....

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e same is liable to Central Excise duty. It was further contended that in an earlier order the jurisdictional Commissioner held that activity undertaken by the respondent amounts to manufacture as the door/ window frames are specified in the tariff. Since they come into existence before fixation in the wall of the building the excise duty is liable. We find that the ld. Commissioner (Appeals) examined the excisability of the process undertaken by the respondent, elaborately. The respondent were .....

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