TMI Blog2001 (2) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... veyor system fabricated by the appellant at the factory of M/s. DCL Polyester Ltd., amounts to manufacture within the meaning of Section 2(f) of the Act, and whether such system are liable to duty. In the order impugned in this appeal, the Commissioner has held that it amounts to manufacture and confirmed the demand for duty on the goods. 2. It is the contention of the appellant that it does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo Circulars No. 17/99, dated 21-4-1989 and No. 251/89, dated 19-4-1989 of the Board and the Supreme Court's judgment in Triveni Engineering Industries Ltd. v. CCE - 2000 (120) E.L.T. 273 are cited in support. 3. The departmental representative largely relies upon the Commissioner's order contending that the conveyor system is fixed to the ground only to ensure vibration free operation. 4. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ster Ltd. to another end. The equipment are erected in a stage by stage manner and only after completion of the entire erection, the conveyor system comes into existence. This averments make it clear that the conveyor system emerges as a culmination of a series of processes. In its circular 25/89, dated 19-4-1989, it explains to its officers that "However, at site, if the piece by piece erection o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. CCE - 2000 (120) E.L.T. 273 is to the same effect. The Court was concerned in that matter with whether a turbo generator, which came into existence by fixing together a turbine and alternator was goods liable to excise duty. The Tribunal, whose order was in appeal before it, has held that since the turbo generator was capable of being dismantled and transported elsewhere, for assembly, tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conveyor system attains its identity as a conveyor system after the operations required to make it workable took place. Before then, it was essentially assembling of parts, thereafter remaining stages an incomplete system. It cannot be transported as a complete conveyor system to any other place. It has to be disassembled and dismantled into parts of such conveyor systems. The system therefore is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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