TaxTMI 
TaxTMI 
2001 (9) TMI 607
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....ant. Shri D.B. Desai, Authorised Representative, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The Revenue has filed the present appeal being aggrieved with the order of the Commissioner (Appeals). We have heard Shri V.K. Chaturvedi, ld. SDR for the Revenue and Shri D.B. Desai, ld. Consultant for the respondents. 2. The Asstt. Commissioner vide his order da....
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....643 (T) = 1999 (33) RLT 129 (T)] allowed the appeals. Hence the present appeal. 3. The Asstt. Commissioner in his impugned order has observed as under :-  "I have gone through the case records carefully and the contentions made by M/s. Paharpur Cooling Towers Ltd., at the time of personal hearing held on 4-11-93, I find that the M.S. Steel plates procured from M/s. SAIL by M/s. Pah....
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...."I have gone through the records carefully. The fabricated pipe, I find is an integral part of cooling tower structure. Unlike other parts e.g. Gear Reducer, Drive shaft, Fan Assembly etc. This steel pipe cannot be disassembled and removed from cooling tower, since it cannot be removed from site without breaking civil work. I find the situation compared to cases of bending steel strips into var....
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.... pipe fabricated at site is part and parcel of the tower. Moreover, the said pipe is about 150 mtr. long with several perforations tapering to close at one end. This particular item cannot offered for same in any market since it is tailor made for the sold and particular use of M/s. OPGC. Accordingly, I hold that the fabrication work performed at site is not a manufacturing operation and that t....