1987 (7) TMI 440

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....for the Respondent. [Order per : H.R. Syiem, Member (T)].  - The learned counsel, Mr. Sridhar, argued valiantly and with great spirit, but this dispute is not new and is already settled. He argued that the RCC poles were manufactured by different units - each licensed independently of the others. The present unit is licensed in the name of the Executive Engineer of that unit. [In the ap....

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....ngineer of the unit in which the poles are produced but by the needs of the State electricity authorities. The learned counsel perhaps does not know that there are firms who have factories in different parts of India; each factory licensed independently of the other. But when a notification like 105/80-C.E., is to be applied, the productions of all the factories are totalled: this is what the Assi....

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....oles are, so to speak, born in the earth or grow out of the earth. They are completed only when all components and parts have been fixed to the earth or to other parts fixed to the earth. They are items decreed by law to suffer excise duty; and so they do. Nobody protests that they are not excisable as they are fixed to earth. 4.  The poles, told the learned counsel, are used in the factor....