TMI Blog2004 (11) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... arious sites. The work is carried out against contract on various buildings, hotels, offices etc. According to the appeal and affidavit of Shri V.K. Sharma, Managing Director of M/s. AGV Alfab Limited, the appellant purchased aluminium sections and after getting them anodized from outside, cut them to the required lengths for frames for curtain walls, windows etc. These are erected at site on buildings. The aluminium frames are, as per specification of customers, constructed on location. The method of construction as explained is that walls of buildings are first mapped and marked for fixing clamps. Thereafter, walls are drilled at regular intervals and clamps are fixed with the help of fasteners. On the clamps, vertical aluminium sections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d "aluminium doors, windows, frames of curtain walls, alucobond panels and structural glazing etc." The consistent position of the appellant all through the proceedings was that the items in question are constructed on buildings and that they are part of fixed immovable property. The allegation raised in the Show-cause Notice was that M/s A.G.V. Alfab Ltd. manufactured and cleared doors and windows, frames of curtain walls etc. Para 13 of the Notice stated the following in respect of processes undertaken by the appellant : "From the foregoing it appears that the party is procuring raw material (mainly Aluminium Section) from various suppliers and after subjecting them to various processes like anodizing, cutting, routing etc. was fixing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, the curtain wall is first made as such and then attached to building. This is practically impossible. Once the structure is attached to building, the structure and the curtain wall so raised also get immovable property. Anything attached to building permanently is also an immovable property.....The sheer dimensions of the curtain wall makes it impracticable to be removed or taken away [para 8 of the Reply]. The impugned order has also noted that contracts are for curtain wall and laminated doors, rooms, windows, ventilators and partitions and the contract is awarded for aluminium works, aluminium glazing, structural glazing etc. All the same, it has been held that the appellant is manufacturing doors, windows, frames for curtain walls, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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