2004 (8) TMI 516

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....an Narain and Ashim Aggarwal, Advocates, for the Appellant. [Order per : C.N.B. Nair, Member (T)]. - The first appellant M/s. Spectrum Power Generation set up a 208 MW power plant with imported equipment near Kakinada in Andhra Pradesh. It awarded an "erection contract" to the second appellant M/s. Rolls Royce Industrial Power (India) Ltd. in December 1994. Pursuant to this contract, the second....

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....t was not liable to duty since the same was immovable property. However, he turned the demand in another direction and held that even though the power plant itself was not goods, 3 main elements of the power plant namely - (1) Electric Turbo Generating Set (2) Heat Recovery Steam generator (Waste Heat Recovery Boilers) and (3) DCS Control and Instrumentation would be goods and liable to duty. Base....

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.... these items also, for the same reason for which he held the power plant to be not excisable. It is being pointed out that one look at the items in question or their layout pictures would have convinced the Commissioner that these items are also not movable and are immovable property. With regard to the electric turbo generating set, it is being pointed out that it consists of gas/steam turbine an....