1987 (9) TMI 259

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.... per : M. Santhanam, Member (J)]. - The department has filed this appeal against the order of the Collector of Central Excise (Appeals), Madras dt. 26-8-1983. 2. The respondents entered into a contract for construction of Boiler house, Power house, Pump house etc. with M/s. Thandava Co-operative Sugars Ltd. They raised invoice No. 23 dated 31-3-1981 for Rs. 3,07,856.00 for roofing of A.C. sheet....

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....tc. and the erection of these structures and the roofing with A.C. Sheeting etc. He stated that the decision of the Tribunal in the case of Aruna Industries [1986 (25) E.L.T. 580 (Tribunal) = 1986 (18) ECR 166] would directly apply to the facts of this case. 5. In the Cross Objections, the respondents have merely reiterated the contentions raised in the proceedings below. 6. The issue involved i....

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....resent case, it is clear that the respondents were engaged in the fabrication activity namely, erection of a turnkey project. We also find that the A.C. Sheeting and the Foundation Bolts which were used in the fabrication activity were already duty paid. In the show cause notice, the duty was demanded for the A.C. Sheeting and the Foundation Bolts that went into the erection of the boiler house, m....