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TMI Blog2005 (5) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... cases, the show-cause notices were issued to the appellants demanding duty in respect of columns, beams, trusses purlines etc. on the ground that the fabrication of these items amounts to manufacture and are classifiable under Heading 73.08 of the CET. 4. The contention of the appellants is that they are simply cutting, drilling, binding the channels; angles and these are assembled at a work site and then erected in exact respective position. This fact is not disputed by the Revenue. This issue is whether the fabrication of column, beams, is now settled by the Hon'ble Supreme Court in the case of C.C.E., Nagpur v. Wainganga Sahakari S. Karkhana Ltd. - 2002 (142) E.L.T. 12 (S.C.). On the contrary, the revenue relied upon the decisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries was not considered and again matter was remanded in regard to excisability of the goods. Similarly, in the case of ACC Ltd., (supra) after taking into consideration the fact that the goods in question were fabricated in the factory and thereafter removed to the site, the Tribunal held that the goods in question are excisable. In this case also the decision of the Tribunal in the case of Aruna Industries was not considered. 6. We find that the issue of excisability of the goods which are under dispute in the present appeal is decided by the Tribunal in the case of Aruna Industries - 1986 (25) E.L.T. 580. In this case the Tribunal held that goods in question are not excisable goods and the processes undertaken by the assessee doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has no definite shape or size, a different roof or bridge will require a different method of trussing. To repeat, there is nothing like a truss - it is only a steel or concrete or wooden member that trusses up some incumbent weight. 27. A purlin is nothing but a roof beam, generally perpendicular to the trusses or rafters : it is also made from steel products which are manufactured in steel factories. It may be cut, drilled to take bolts, or treated in several ways, but always to fit it for that particular job it is to be put to. The steel product remains what it was - an angle, a channel etc. 28. A column is nothing but a larger member of sheets, drilled, sized, joined, welded, bolted together so that, in their newly acquired streng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it took at the steel factory. The 'I' beam retains this shape but in perhaps, a shorter length because it can also see the 'I' beam doing the work for which its shape best fits it for, a shape it was given by design at the steel factory, because in these applications an 'I' does it better than any other shape. 30. All the shapes of the steel products are given with this objective - that when the product is used, it will be used by reason of its shape to the best advantage. The 'T' shape, the 'I' shape and the 'L' shapes are no mere engineering flights of fancy. Their virtues were discovered by long and hard experience by men who led in their fields. Every product has a shape which pre-emine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not form a merchandise; they are just parts of a larger, differently designated unit. The man who buys the structure will not buy the truss, though there may be dozens of them - he will buy only the structure the whole construction". 7. The Tribunal in the case of Wainganga Sahkari Sakhar Karkhana Ltd. v. C.C.E., Nagpur - 2002 (50) RLT 177 following the decision of the Tribunal in the case of Aruna Industries. Revenue filed appeal against this decision of the Hon'ble Supreme Court dismissed the appeal filed by the Revenue reported as C.C.E., Nagpur v. Wainganga Sahkari S. Karkhana Ltd. - 2002 (142) E.L.T. 12. The Hon'ble Supreme Court upheld the decision of the Tribunal in the case of Aruna Industries. Further, we find that the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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