TaxTMI 
TaxTMI 
2002 (5) TMI 713
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....ri P.B. Vichare, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This is an appeal filed by the Revenue against the order of the Commissioner (Appeals) who had held that erection and commissioning charges incurred by the respondents herein at the site of their customers for installation of packing/wrapping machinery manufactured by them are not to be included in ....
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....ion of the facts involved. It, therefore, becomes necessary to set aside all these orders of the Tribunal and remand the civil appeal to the Tribunal for being heard and decided afresh. They shall be decided afresh having due regard to what we have stated in our order *in Civil Appeal No. 5373 of 1999 and connected matters." *Order in Civil Appeal No. 5373 of 1999. "It was for the Tribunal to de....
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....o excise duty, and that they are new identifiable goods that are the result of manufacture or processes and they are marketable. It, thus, becomes necessary to set aside the judgment and order of the Tribunal under challenge and remand the appeals to the Tribunal for being heard and disposed of a fresh, bearing in mind what we have stated above. All contentions may be raised before the Tribunal b....
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....ded a factual finding that the machinery in question comes into existence in the factory of the manufacturer and this finding has not been rebutted by the Revenue. It is the contention of the department that the machinery becomes functional only after it is erected and commissioned and this activity of erection and commissioning is very much a part and parcel of the total manufacturing activity. T....