Excise duty on site-fabricated cranes was unsustainable where earlier proceedings between the same parties had already covered the issue.

Excise duty on seven electric overhead travelling cranes fabricated by the assessee at the work site for its own use was found unsustainable because the same issue had already been upheld in earlier proceedings between the same parties and that ruling was treated as fully covering the present dispute. On that basis, the levy could not be maintained and the writ petition was allowed.

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Issues: Whether excise duty was leviable on seven electric overhead travelling cranes fabricated by the assessee at the work site for its own use under the Central Excises and Salt Act, 1944.

Analysis: The assessee had fabricated the cranes at the site where they were required for use in its work. The challenge to levy on similar cranes had already been upheld in earlier proceedings between the same parties, and that decision was treated as fully covering the present matter. On that basis, the levy could not be sustained.

Conclusion: The levy of excise duty on the cranes was held to be unsustainable and the writ petition was allowed.

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