2008 (6) TMI 116

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..... the Respondent. [Order per : P. Karthikeyan, Member (T)]. - M/s. Cheran Spinners Ltd. (Appellants), Erode are in appeal against an order passed by the Commissioner of Central Excise (Appeals), Trichy. 2. The issue involved in the instant appeal is exigiblity to excise duty of the activity of assembling a Generator Set at site by the assessee using bought-out components. Vide Final Order No. 162 .....

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..... le. The Commissioner (Appeals) passed the impugned order following the ratio of Sirpur Paper Mills Ltd. v. CCE, Hyderabad [1998 (97) E.L.T. 3 (S.C.)] and decided that the appellant had manufactured excisable goods. 4. Heard both sides. We find that, in the instant case, the appellants had purchased components such as alternator, diesel engine, control panel, base frame, radiator, fuel tank, batte .....

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..... d not automatically become an immovable property. The paper making machine was marketable as it could be dismantled and sold. In view of this ratio of the judgment of the apex Court, DG set assembled at the site has to be held to be marketable and excisable. In the circumstances, we do not find any reason to interfere with the impugned order which upheld the order of the original authority confisc .....

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