2001 (7) TMI 410

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Kang, Member (J)]. -  When the case was called, none appeared on behalf of the respondents in spite of notice. Therefore, the appeal is being taken up in the absence of the respondents. 2. The Revenue filed this appeal against the Order-in-Original passed by the Addl. Collector of Central Excise whereby the Additional Collector held that water treatment plant, which was fabricated and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is excisable goods. 5. The respondents manufactured vessels and pipes in the factory and cleared on payment of duty. The respondents fabricated the water treatment plants at site which were fixed to earth by civil work. These facts were admitted by the Revenue. There is no evidence on record to show that water treatment plant was assembled in the factory of the respondents and, thereafter, ....