2001 (7) TMI 859

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....dvocates for the Appellant. Shri Ashok Kumar, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These two appeals have been filed by M/s. Elecon Engineering Co. Ltd. and M/s. Ropar Thermal Plant, against the Adjudication Order No. 7/CE/99, dated 11-5-1999 in which Commissioner of Central Excise has demanded Central Excise duty in respect of Coal Handling Plant and has imp....

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....so procured various items from outside sources on payment of duty; that these were erected on the civil foundation as per design; that the main function of the Coal Handling Plant, which is spread over several acres of land and is attached to the earth, is to handle-coal from Railway siding to coal yard through crushes as well as from coal yard to bunker/boiler of thermal power project with the he....

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....In the said decision, the Appellate Tribunal has held as under :- ".......We find that in the appeals relating to Coal handling plant, etc., it has been specifically submitted that these plants cannot be brought and sold in the market. Coal handling plant was a large assembly of machinery, buildings and structures spead over a vast area comprising mainly of wagon tripllers, conveyors, staker, r....