TaxTMI 
TaxTMI 
2002 (9) TMI 791
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....R.D. Negi, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Appellant filed this appeal against the adjudication order passed by the Commissioner of Central Excise. Brief facts of the case are that appellants manufacture pre-fabricated RCC roof Slabs, Doors, Windows, Glazing Frames, Rolling Shutters and Louvers of Steel and Steel Structures like Trusses, Girders etc. Two....
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.... Elecon Engineering Co. Ltd. v. Collector of Central Excise, Chandigarh, reported in 1999 (107) E.L.T. 337 (Tribunal). Their contention is also that all the goods are permanently fixed with civil construction, therefore, becomes immovable property. 2. The contention of the Revenue is that appellants were manufacturing RCC roof Slabs and which is different and distinct product known in the ....
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....g pre-fabricated RCC Roof Slabs. Shri Ashok Garg, Project Manager and Shri Parveen Kumar, Director of the Appellant Firm admitted the manufacture of all the items and also explained the manufacturing process of RCC Slabs and also explained the manufacture process of Doors, Windows, Glazing, Frames, Rolling shutters and Louvers of steel. According to their statements, the pre-fabricated RCC Roof Sl....
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....In these circumstances, we find no infirmity in the impugned order in respect of marketability and excitsability of above mentioned goods. 6. In respect of Steel structures like Trusses, girders etc., we find, there is no finding in the impugned order regarding their marketability as such. The contention of the appellant is that various parts after fabrication were placed in their proper p....