2000 (12) TMI 506

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.... Appellant. Shri T.D. Bodade, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant in these two appeals was engaged in a contract by M/s. National Auto Accessories Limited, Margoa for erection of its factory. The appellant also entered into a contract with M/s. Diamond Boart India Pvt. Ltd., for erection of its factory at Kundaim, Goa. We are concerned in appeal E/....

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.... In its decision reported in 2000 (117) E.L.T. 328, the Tribunal has found that the ratio of the Bombay High Court's judgment in Tata Engineering & Locomotive Company Limited v. C.C.E., 1997 (89) E.L.T. 463 will apply. The High Court noted in that judgment that columns, beams, trusses and purlins are sections of or portions of a structure, and come into existence when affixed or fabricated into th....