1996 (8) TMI 234

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.... [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Associated Cement Companies Ltd., the duty liability on the product `Columns' fabricated by welding various steel items is involved. The appellants were engaged in the manufacture of cement at their Cement works, Chanda. For producing cement they required fly ash. Maharashtra State Electricity Board had put up a power p....

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....ns' were a marketable commodity and they were moveable goods. They were manufactured by fabricating various steel items and were transported to the site at Durgapur (Chandrapur). He submitted that the view taken by the Collector of Central Excise (Appeals), Bombay was correct and that there is no merit in the appeal. 3. We have carefully considered the matter. It is seen that the `Columns'....

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.... site are manufactured items." 5. In the grounds of appeal, the appellants have only referred to the decisions in the case of Hindustan Steel Works Construction Ltd. of the CBEC [reported in 1982 (10) E.L.T. 439 (CBEC)] and of the Govt. of India in the case of OTIS Elevators Company India Ltd. [reported in 1981 (8) E.LT. 720 (GOI). They have not explained as to how the facts in those cases....