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TMI Blog2018 (6) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... d for Rs. 52,36,875/- on an assessable value of Rs. 3.32 crores. After examining the facts of the case, the Commissioner vide impugned order dropped all the demands except on one item namely, Fire Heater valued at Rs. 35.03 lakhs. As per the contract, the fire heater was fabricated entirely at the site. It consists of coils and support, Refractories installation etc. The appellant had submitted before Commissioner that plates, structural steel, components/ heat wire was brought to the site were all duty paid items. The fire heater came into existence 'in situ' as immovable property. The Commissioner confirmed the demand by observing as follows: - "L&T has entirely fabricated the Fired Heater at site as per the customer's (BPCL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 8419.00 of the Central Excise Tariff Act, 1985 is chargeable to excise duty (effective rate of duty) @15.75% (Basic Excise duty 15% Special Excise duty @5% of BED). In this regard, I rely on the Tribunal's judgment in the case of Tata Iron and Steel Co. Ltd., Vs. UOI & Others reported in 1988(33) ELT 297 (Pat.)" 3. Learned Counsel for the appellant argued that the Fired heater is not a movable items and it is erected at site attached to the structures. He argued that there is no evidence whatsoever the fire heater is a movable item and thus, no duty can be demand on the same. It was argued that demand on other item was dropped on the ground that they are not movable items. In this regard, the appellant produced the certificate of Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were fabricated on the civil foundations, constructed by BPCL. The structural panels so fabricated were than erected sequentially. The platforms and ladders of the Heater were also fabricated from structural material and erected along with the Heater structure. In parallel, the radiant & convection coils were fabricated from pipes & fittings inside the radiant section and then erected. The stack and ducts were fabricated from plates/ structural and than erected. This was followed by installation of Refractory lining and erection of Burnes. Various other components of the Heater like peep doors, access door, dampers etc were erected. The entire fabrication was thus done "in situ" on Heater foundation resulting in an immovable structure. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e peep doors, access door, dampers etc were erected. The entire fabrication was thus done "in situ" on Heater foundation resulting in an immovable structure. It is seen from the said assertion that the fire heater came into existences fixed to the ground 'in situ'. The impugned order does not deal with this assertion end presumes that the said fire heater was movable and marketable. There is no evidence brought forward by Revenue that the such fire heater was movable. 5.1 Revenue has relied on the decision of the Hon'ble High Court of Patna in the case of Tata Iron & Steel Co. (supra). The facts in the said case related to taxability of crane cleared in completely knocked down condition from one premises to another. The facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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