2004 (2) TMI 447

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....or the Respondent. [Order per : K.C. Mamgain, Member (T)]. -  This appeal is filed by Revenue against Order-in-Appeal No. 48/2001 (G)(D)C dated 2-8-2001. Shri Hitesh Shah the learned SDR appearing for the Revenue stated that in this case, the appellants have assembled and fabricated electronic weigh bridge system at the site of M/s. HPCL bottling plant. Kondapalli, which is chargeable to du....

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.... records, we find that the respondents M/s. Ashbee Systems Private Ltd., New Delhi have assembled and fabricated an electronic weigh bridge system at the sight of M/s. HPCL Ltd., Bottling Plant Kondapally. The work involved was conversion of the mechanical weigh bridge into electronic weigh bridge and the weigh bridge was embedded to the earth. The Respondents have carried out the work of dismantl....

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....atform and the load cells were connected through a cable and such cable then fitted with the Digital Weight Indicator kept separately in a room which indicates the weight of the item to be weighed. We find that in case of Sirpur Paper Mills Ltd., reported in 1998 (97) E.L.T. 3 (S.C.), it was held that the purpose behind attaching the paper machine to a concrete base was to prevent the wobbling of....