2005 (8) TMI 469

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....ellant. Shri Ganesh Hanuvar, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  These are two appeals against Order-in-Original No. 54/2003, dated 25-2-2004 passed by the Commissioner of Central Excise, Viskhapatnam. 2. The issue involved in these appeals is the excisability of "Bucket Wheel Reclaimer" (for short BWR) which, according to the department, is ....

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....des. 4. We have gone through the records of the case carefully. The main charges against the appellants, are that they manufactured at site a BWR and cleared the same without payment of duty. The Vizag. Port Trust placed an order on the L&T Ltd. for design, manufacture, supply, erection, testing and commissioning the above mentioned BWR on turn-key basis for a total cost of Rs. 902.62 lakh....

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....of the appellants. BWR as a single unit cannot be transported. The components of BWR were sourced and assembled at site and an amount of Rs. 53.23 lakhs was paid as the excise duty towards the individual components. The requirement was tailor made to the requirement of the Vizag Port Trust with a specific rail gauge and has limitation of movement on a track which is 900 Mtrs in length specifically....

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.... hence no penalty is leviable on them. In the present case the Revenue has not discharged onus of proving that the goods are marketable. We find merit in the contention of the appellants that the BWR is location specific. It has been designed for use at the Vizag Port Trust site. It moves on the track on a specific length of 900 mtrs. at a fixed track. Thus, movability is very much limited. The tr....