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2018 (4) TMI 661

e pipe is manufactured which is movable, hence marketable and subsequent to the manufacture, it is taken to the site where the pipe has to be laid down and that the laying process is carried out - the respondent has carried out the manufacturing of pipe which is excisable. - CENVAT credit - input used in the manufacture of pipe - Held that: - no verification of the input invoices has been carr .....

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and chamber trenching and back filling including dewatering etc. complete for interconnection between existing 1600 mm MS pipeline for stage I and II and inlet chamber of one day reservoir including necessary civil works for stage-III 2 x 500 MW unit 5 and 6 of Chandrapur Thermal Power Station by the office of the Chief Engineer, Maharashtra State Electricity Board. The case of the department is .....

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rder-in-original, Revenue filed the present appeal. 2. Shri H.M. Dixit, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the grounds of appeal. He submits that admittedly the pipe being a movable goods is manufactured and comes into existence and thereafter it is shifted to the site of laying of pipe. Therefore, the pipe manufactured by the respondent is movable g .....

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g of 1600 mm internal diameter MS pipe. With respect to execution of the project, they themselves carried out the manufacturing of pipe. We find that the activity of manufacturing of pipe cannot be said that the same is immovable for the simple reason that the activity of manufacturing of pipe is totally different from laying of pipe. First the pipe is manufactured which is movable, hence marketab .....

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not been verified before coming to the conclusion on the aspect of revenue neutrality by the learned Commissioner. 5. As per our above observation, we find that the entire case needs to be reconsidered afresh. All the issues are kept open. We accordingly set aside the impugned order and remand the matter to the adjudicating authority for passing fresh order, keeping in view our above observation. .....

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