1999 (10) TMI 307

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...., for the Respondent. [Order per : S.S. Kang, Member (J)]. - Appellants filed this appeal against the order-in-original dated 14-9-1993 passed by the Collector of Central Excise, Jaipur. In the impugned order the Collector of Central Excise held that the appellants manufactured 13 machines and cleared without payment of duty. A demand of duty of Rs. 1,86,638/- was confirmed in respect of the....

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....or of Central Excise, Hyderabad, reported in 1986 (23) E.L.T. 274 (Tribunal). 3. He further submits that if presumed that the machines were liable to pay duty, the appellants were entitled for set-off/credit to the extent Central Excise duty or countervailing duty was paid on the inputs used in the manufacture of these machines. He submits that the Hon'ble Supreme Court in the case of Form....

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....machines and their sale now the appellant cannot take the stand that the goods were assembled at the customer's site. He, further, submits that the Hon'ble Supreme Court in the case of Sirpur Paper Mills Ltd. v. Collector of Central Excise, Hyderabad, reported in 1998 (97) E.L.T. 3 (S.C.) held that when a machine is embedded on the concrete base to ensure its wobble free operation does not make it....

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....es were embedded to earth, therefore, becomes immovable property, and are not liable to any duty. We find that the Hon'ble Supreme Court in Sirpur Paper Mills Ltd., reported in 1998 (97) E.L.T. 3 (S.C.) held that if the machines are embedded on the concrete base to ensure its wobble free operation, this does not make it immovable property. In view of the decision of the Hon'ble Supreme Court in th....