TaxTMI 
TaxTMI 
1990 (4) TMI 159
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.... the procedural requirements, this supplementary appeal had been filed. On hearing the parties and considering that the main appeal was in time the delay in filing the supplementary appeal is condoned. 2. The appeal is directed against the order dated 21-9-1981. The brief facts of the case are that the appellants undertake among other things, manufacture of equipments for the dairy industry and also undertake erection of plants connected with dairy products. On such activity is supply, erection, testing and dismantling of Sangam Dairy Expansion, Vadlamudi for which purpose they manufacture certain items themselves and get certain other items as bought out items. They filed price list in Part-11 indicating the prices of items manufactured b....
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....abour and not for sale of goods. Also, he relied upon the case of Hyderabad Race Club v. Collector of Central Excise, Hyderabad -1986 (23) E.L.T. 274 that articles erected at site through civil work and permanently attached thereto, are not goods liable to excise duty under Section 3 of Central Excises and Salt Act, 1944 and also cited the case of Gujarat Machinery Manufacturers Ltd. v. Collector of Central Excise, Baroda -1983 (12) E.L.T. 825 to say that pilot plant is a chemical plant fixed to the ground and in the nature of immovable property which cannot, therefore, be considered as goods liable to excise duty. The learned counsel contended that the manner in which the appellants put together the various parts of the plant would not bri....
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....ommissioning, which are governed by separate terms of payment in the contract. The various equipments and components comprising the plant are either manufactured by the appellants themselves or are purchased from outside. These various equipments and components are, thereafter, taken to the site of the plant and are to be erected and commissioned by the appellants. In such a situation, we find, the appellant's operation amounts to manufacture and clearance of the various components and equipments forming the plant itself, as per the contract with the National Dairy Development Board, and would amount to manufacture of the plant which is cleared from the factory in the shape of various manufactured and bought-out equipments and components, t....
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....made, those weighbridges are subjected to duty as such. The Tribunal held that by whatever process it became a complete weighbridge as long as a weighbridge has been made and completed, duty has to be paid. According to the Tribunal, though the parts are themselves liable to excise duty and so the complete machine is also a new excisable goods. In view of the well settled principles, the excisable goods are manufactured by the appellant. Section 2(f) of the Act provides an inclusive definition and states that the word "manufacture" includes any process incidental or ancillary to the completion of a manufactured product. So any process by which an object becomes new commercial goods, including any process incidental or ancillary to the compl....