Tribunal Confirms PSC Girders for Bridges as Marketable Goods, Subject to Central Excise Duty; Exemption Inapplicable.

The Tribunal affirmed that PSC girders manufactured for bridge construction are marketable goods subject to Central Excise duty under the Central Excise Tariff Act, 1985. It concluded that the exemption under Notification No. 59/90-C.E. is inapplicable, as bridges do not qualify as buildings. The Tribunal upheld the orders confirming demands, penalties, and confiscation, rejecting the appeals based on legal interpretations and precedents.

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Issues:
1. Whether PSC girders manufactured at the site for the construction of a bridge are marketable goods attracting Central Excise duty under the Central Excise Tariff Act, 1985.
2. Whether the PSC girders are exempt under Notification No. 59/90-C.E. dated 20th March 1990, considering the distinction between buildings and bridges.

Analysis:

Issue 1:
The Tribunal considered the marketability of PSC girders manufactured at the site for bridge construction. The Commissioner relied on previous judgments to establish that PSC girders are distinct goods with the capability of being transported and marketed. The Tribunal noted that the girders were cast in a yard, removed, and launched on piers, indicating their marketability. Despite the argument that girders are part of the bridge structure, the Tribunal held that they are marketable goods based on legal precedents. The decision of another case was distinguished based on the nature of the contract and the marketability of PSC girders.

Issue 2:
Regarding the exemption under Notification No. 59/90, the Tribunal analyzed the definition of "building" and concluded that bridges do not fall under this definition. As PSC girders are not manufactured at the site for building construction, the benefit of the notification cannot extend to them. Therefore, the Tribunal answered this issue negatively. Since no other issues were raised, the Tribunal upheld the orders confirming demands, penalties, and confiscation of goods based on the findings related to marketability and exemption.

In conclusion, the Tribunal affirmed the marketability of PSC girders for bridge construction, subjecting them to Central Excise duty. The exemption under Notification No. 59/90 was deemed inapplicable due to the distinction between buildings and bridges. The Tribunal's decision was based on legal interpretations and precedents, leading to the rejection of the appeals and upholding of the impugned orders.

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