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The Commissioner C&CE, Guntur Versus The Asst., Executive Engineer. Respondent (s) APEPDCL, West Godavari Dist.

Excisability of goods manufactured by the respondent - goods declared as non-excisable category - manufactured goods of iron and steel falling under Tariff Entry No. 7308.90 attracting duty of 15% - manufacturing activity - marketability of goods - the decision in the case of Electrical & Hardware Industries [1997 (3)111 - HIGH COURT OF KERALA] referred - Held that: - The Tribunal in various decisions has held that activities like drilling, cutting, punching, bending, welding do not lead to the .....

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/s Benzo Chem Inds. P. Ltd.[2001 (4)927 - SUPREME COURT]. The case laws relied upon by the Ld.AR, in particular the Kerala High Court judgement in electrical & Hardware Industries case are squarely applicable to the issue in hand. Respectfully following the law laid down by apex court and other appellate forums, we hold that the demand is sustainable - appeal allowed - decided in favor of Revenue. - Appeal No. E/306/2016 - ORDER No. A/30821/2016 - Dated:- 15-9-2016 - Ms. Sudekha Beevi, C.S. Memb .....

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sable goods. During the course of processing of the said list, the Assistant Commissioner, Eluru observed that the goods declared as non-excisable category, were in the nature of manufactured goods of iron and steel falling under Tariff Entry No. 7308.90 attracting duty of 15%. Hence, a show cause notice was issued proposing to classify the impugned goods under chapter heading 7308.90 and to demand duty thereon. In their reply dated 11-12-1991, to the show cause notice, the respondents stated th .....

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t.Comissioner, Eluru Division did not agree with this contention of the respondents and passed the Order-in-Original No.2/92 dated 25-02-1992. Aggrieved with the order the respondents filed appeal before the then Appellate Collector, Hyderabad who vide the Order in Appeal No. 16/97(G)CE dated 29-08-1992, set aside the Order-in-Original. The department filed an appeal before the CEGATI Chennai, who vide Final Order No.986/2001 dated 27-06-2001, remanded the matter to the original authority for co .....

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rtment is that the assessee is the manufacturer and consumer of the impugned goods and the contention that they are not engaged in marketing of the said products is also not sustainable. The essence of marketability is neither in the form nor in the shape or condition of the article, but by the commercial identity of the article as it is known to the market. The contention that generally these goods are not bought and sold in the market or that there is no demand for them in the market is irrele .....

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the original authority as well as the Commissioner (Appeals) have analysed the facts in detail and arrived at reasoned conclusions while dropping the proceedings initiated against them. After the hearing, the Ld Counsel for appellant department was given liberty to file written submissions within 10 days , which however has not been received till date. 5. The issue involved is excisability of goods manufactured by the respondent. Raw materials used by respondent are MS rods, MS Angles, MS Flats. .....

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les the end points of a meter length MS rod into the end holes and bending. c) I Bold: The process involved is cutting the MS angle into required lengths making holes on it and tack welding of angle pieces of 2"dimensions to the cut MS angles. LT 3 cross Arms: The process involves is cutting MS angle into required lengths making holes on it and tack welding of angle pieces of2"dimensions to the cut MS angles. LTs cross arms: the process involved is the same as LT3. Cross arms except th .....

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