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of <h1>Steel structures for sheds in factories not dutiable per CEGAT, based on Elecon Engineering Co. Ltd. ruling.</h1> <h3>ACE BUILD (PVT.) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH</h3> ACE BUILD (PVT.) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH - 1999 (107) E.L.T. 308 (Tribunal) The Appellate Tribunal CEGAT, New Delhi decided on the dutiability of steel structures used for erecting sheds within factory premises. The Tribunal ruled that fabricated items like columns and trusses do not assume a specific shape and are not liable to duty. The appeal was allowed based on the judgment in the case of Elecon Engineering Co. Ltd. & Others.
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