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CCE, Indore Versus M/s Pratap Steel & Rolling Mills

2016 (11) TMI 1102 - CESTAT NEW DELHI

Manufacture - Marketability - fabrication of various articles of steels namely, trusses, purelines, beams and columns etc. at their site, using contractors - Held that: - The items which go into the erection of the whole factory shed have been erecte .....

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or a different customer. Since, during the process of dismantling these items considerable damage would be done to them. Further, these items are tailor made as per the requirement of the customer and therefore they can not be marketed as such. Hence .....

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- Final Order No.55039/2016 - Dated:- 16-11-2016 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Sh. Amresh Jain, AR for the Revenue None for the Respondent - Assessee ORDER Per B. Ravichandran The Revenue is in appeal ag .....

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tors. The Revenue entertained a view that they are liable to pay Central Excise duty on items got fabricated and accordingly proceedings were initiated to demand and recover Central Excise duty of ₹ 13,11,880/-. The case was adjudicated confirm .....

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ordingly, the original authority examined the issue and passed the impugned order. The original authority dropped the demand. The Revenue is aggrieved by this and filed the present appeal. 2. We have heard the ld. AR for Revenue. None appeared on beh .....

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f by the Hohn ble Supreme court directions were given to the Tribunal to decide the issue afresh. It was mentioned that the Hon ble Supreme Court in Man Structurals 2001 73 ELT 401 (SC) remanded the issue to the Tribunal with observation that there i .....

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and Mahendra Limited 2005 (190) ELT 301 (Tri. LB). It was emphasized that the case laws relied upon by the original authority are not relevant. Further, the various decided cases of the Tribunal were earlier decision of the larger Bench in M&M L .....

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