2005 (9) TMI 453

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....e Appellant. Shri M.V. Raman, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The short question arising for consideration in these appeals of the Revenue is whether the 'industrial fans', which had arisen during the course of fabrication and erection of humidification plant by the respondents, were excisable or not. The original authority held the item to be ....

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....immovable property and hence non-excisable. Counsel also relied on the Tribunal's decision in Coimbatore Aero Based Control Sys. (P) Ltd. v. CCE - 2000 (116) E.L.T. 193 (Tribunal). 3. The process in which 'industrial fan' came into existence has been stated in the impugned order and the same is reproduced below : "The casing is placed in the prescribed opening and is welded with RCC rei....

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....became a part of the wall. The other components of the fan [stator-vanes, impeller and motors] were subsequently fixed one after another, resulting in the emergence of 'industrial fan'. Obviously, the resultant item was immovable on account of permanent fixation of its casing to the wall. The view taken by ld. Commissioner (Appeals) to this effect could only be sustained. We also find that the ord....