2007 (7) TMI 549

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....s viz. M/s. Ajni Interiors, M/s. Ajni Furniture, M/s. Ajni Industries, M/s. Ajni Enterprises and M/s. Ajni Clean Rooms were operating from the premises at 20-21, Gujarat Industrial Estate, Vadodara. They were not having separate manufacturing area for each unit. They have not obtained registration and were not paying central excise duty on their clearances of aluminum flesh doors, windows, partition, profiles etc. and wooden furniture. (b)     The statements were recorded from the Accountant, Mechanical Draftsman, Office Assistant who were looking after all these units and Director of M/s. Ajni Clean Rooms. It appeared that there was only one electric connection for the all five units; workers and office staff are commo....

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....p;  Shri Bhairavlal Mistry     -               Rs. 2,00,000/- 4.1 The ld. Advocate submits that the activities undertaken at the above said premises were limited to cutting, bending, drilling of aluminum sections, sheets and getting them power coated through job workers and then dispatching the products to the various sites of the customers. At the site of the customer, the items so sent were subject to further cutting, drilling, bending etc. to exact measurements and then the work of fixing the frame and window door frame as part of the civil work , and then to bring into existence doors, aluminum flesh doors, aluminum panels etc. The produ....

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....or manufacturing curtain walls. The curtain wall is constructed on existing buildings. It is erected piecemeal on site. It is too big to be first manufactured in a factory and to be lifted and installed. And once constructed, it cannot be removed and re-fitted as such. The appellant first prepares aluminium sections by cutting aluminium angles, plates etc. to size, drilling holes etc. in their own premises or at construction site. That activity does not bring into existence any commercial products. Windows, doors etc. come into existence only upon, installation along with other members. These are constructed piecemeal. Items do not come into existence as identifiable commercial products in a factory or other manufacturing premises. The appe....