TaxTMI 
TaxTMI 
2003 (3) TMI 372
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....p;Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants in 1991-92, for the purpose of setting up of a Solvent Extraction Plant, entered into contracts with various independent contractors for the fabrication, erection and commissioning of the various plants and equipments; that they supplied the raw materials and other items necessary for the manufacture of these machineries and equipments and the contractors undertook installation and commissioning of these machineries; that the Commissioner, under the impugned order, has confirmed the demand of duty and imposed penalty holding that the machinery and parts manufactured by them are goods and dutiable. The learned Advocate, further, submitted that the items in question, on w....
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.... McNally Bharat v. CCE, Raipur - 2002 (143) E.L.T. 334 (iii) Fenner India Ltd. v. CCE - 2001 (129) E.L.T. 644 (iv) TRF Ltd. v. CCE, Bhopal - 2002 (143) E.L.T. 161 2.2 He also mentioned that photographs of tanks conclusively establish that these have become part of the immovable property and they cannot be transported as such to any place without breaking them into various pieces; that the Tribunal has held in JST Engineering Services v. CCE, 2001 (138) E.L.T. 709 that tanks which have come into existence by fabrication on brick by brick basis cannot be charged to excise duty; that applying the ratio of all these decisions, all the impugned products would not satisfy the test of m....
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....the Appellants; that Shri J.S. Choudhary, President (Technical) of the Appellants, has deposed in his statement dated 12/13-4-93 that the tank/machineries were assembled/erected in their premises and fastened to the earth with the help of nuts and bolts; that it has been held by the Supreme Court in Triveni Engineering & Industries Ltd. v. CCE, - 2000 (120) E.L.T. 273 (S.C.) that by the activities of combining steam turbine and alternator, a new product, turbo alternator, comes into existence which has a distinctive name and use and thus such process is 'nothing but a manufacturing process.' The learned SDR also relied upon the decision in the case of Koron Business Systems Ltd. v Union of India - 1992 (58) E.L.T. 48 (Bom.) wherein the Bomb....
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....neries. The Supreme Court in the case of Triveni Engineering & Industries Ltd., supra, has held that 'the marketability test requires that the goods as such should be in a position to be taken to the market and sold...' We observe that this aspect of goods being to be taken to the market and sold 'as such' has not been examined by the Adjudicating Authority. The Commissioner, while adjudicating the matter, has relied upon the judgment in the case of Sirpur Paper Mills Ltd. v. CCE, Hyderabad, - 1998 (97) E.L.T. 3 (S.C.) which was also referred to by the Supreme Court in Triveni Engineering case with the observation that 'as the Tribunal had found as a fact that it (paper making machine) could be sold, so the machine was held to be not a part....