TMI Blog2016 (12) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... y of dismantling such structure will result into breaking of plastic pipes and parts - the structure assembled at site is firmly embedded/attached to the concrete pillar and becomes immovable during assembling and cannot be considered as marketable goods attracting central excise duty - appeal allowed - decided in favor of appellant-assessee. - E/176/2005 - FO/A/75909/16 - Dated:- 12-8-2016 - Shri H.K.Thakur, Member (Technical) and Shri P.K.Choudhary, Member (Judicial) Sri Vikas Khare, CS for the Appellant (s) Sri S.Mukhopadhyay, Suptd.(AR) for the Respondent (s) ORDER This appeal has been filed by the appellant with respect to Order-in-Appeal No. 248-250/PAT/CEX./Appeal/2004 dated 08.10.2004 passed by Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1985. It was further argued by the Ld. CS that the first appellate authority while rejecting their appeal has relied upon case law of Narne Tulaman Manufacturers Pvt. Ltd. - vs.- CCE[1988(38) E.L.T. 566 (S.C.)]. It was the case of the appellant that relied upon case law of the Apex Court in the case of Narne Tulaman Manufacturers Pvt. Ltd. has been distinguished by the following case laws:- i) Larsen Toubro Ltd. -vs.- Union of India [2009(243) E.L.T. 662 (Bom.)]. ii) Commr. Of C.Ex., Madras -vs.- Chemtec Water Conditioners Pvt. Ltd. [2000(115) E.L.T. 135 (Tribunal)]. iii) Auto Measurematic Ltd. -vs.- Assistant Collector of C.Ex., Madras[1997(96) E.L.T. 14(S.C.)]. 4. Sri S.Mukhopadhyay, Suptd.(AR) appearing on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t it manufactured and not the whole weighbridge. The contention that weighbridges were not goods within the meaning of the statute was not raised and no evidence in that belief was brought on record. The Narne Tulaman Manufactures judgment did not lay down that weighbridges were excisable goods. 7. In view of the above discussion it has to be examined whether Micro Spray Water Cooling System assembled by the appellant at site will result into manufactured of marketable and excisable goods or whether the resultant product is permanently fixed to the ground. From the photographs of the assembled structure brought to the notice of the bench and the method of construction, it is observed that after assembling of the pipes, nozzles, join ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et for being bought and sold. The erection and installation of the plant cannot be held excisable. The Tribunal in the case of Elecon Engg. Co., reported in 199 (107) E.L.T. 337 (T) = 1999 (82) ECR 67, after following the decision of the Hon ble Supreme Court in the case of Mittal Engg. Works held that Coal Handling Plant and Power Plant are immovable properties and are not excisable goods. In the present case the Revenue is admitting the fact that water treatment plant was erected and commissioned at site by the respondents and at the site is permanently grounded to the floor with concrete. The only contention of the Revenue is that the plant can be shifted after breaking civil castings. In view of the above decision of the Hon ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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