TMI Blog2015 (1) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... -1235/2006-EX(DB) - Final Order Nos. A/50655-50656/2015-EX(DB) - Dated:- 19-1-2015 - Shri P.K. Das, Member (J) and P.S. Pruthi, Member (T) Shri Y.P. Sharma (AR), for the Appellant. Shri R.S. Tandon, Advocate, for the Respondent. ORDER [Order per : P.S. Pruthi, Member (T)]. - Two appeals are at hand, although the Order-in-Appeal in respect of the two appeals is the same. One appeal was filed by the Commissioner inadvertently. Later same appeal was filed by the Committee of Commissioners as per law. 2. The appeal has been filed against the Order-in-Appeal of the Commissioner (Appeals) who held that the respondent are not liable to pay duty on the goods manufactured by them. 3. The facts of the case are that the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attract Central Excise duty. 4. Heard both sides. 5. Learned AR relied on the decision of the Tribunal in the case of Alumayer India Pvt. Ltd. v. CCE C., Hyderabad-IV - 2012 (278) E.L.T. 123 (Tri.-Bang.) in which the Tribunal has held that aluminium sections forming structurals fabricated prior to erection of windows and structural glazing amounts to manufacture under Section 2(f) of Central Excise Act, 1944. 6. On the other hand, learned Counsel for the respondent relied on the decision of the Tribunal in the case of Mahavir Aluminium Ltd. v. CCE, New Delhi-III - 2003 (153) E.L.T. 65 (Tri.-Del.) and in the case of Lokhandwala Hotels Pvt. Ltd. v. CCE - 2005 (182) E.L.T. 188 (Tri.-Mum.) in support of his stand that doors and wind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e floor of the hotel where they have to be fixed and installs them manually. After the installation of frames aluminum shutters, which are also assembled/fabricated, were taken to the floor where the frames are fixed/installed. They (shutters) were fastened with the screws to the frame. After this is done glass pcs. of required size were fixed into the frames. Thereafter aluminium clips were fitted to the frames to hold the glass in position. One could see that a complete window comes into being only after the frames are embedded into the structure. Thus while the parts of windows have come into existence at site, the windows themselves have been brought into being only after the frame is permanently fixed, what is permanently fixed is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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