TaxTMI 
TaxTMI 
TaxTMI 
2011 (12) TMI 166
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....een petitioners and DMRC for design and construction of pre-fabricated components of different segments to be used in elevated viaducts or for manufacture of rings for the tunnel, launching girders and trusses in respect of a project of the DMRC. It is not in dispute that this production is unique in nature and utility thereof is restricted to the location for which they are designed and not at any other place. 2. Since the petitioners had supplied the said material (and has been supplying the same to DMRC) without registration certificate under section 6 of the Central Excise Act, 1944 read with Rule 9 of the Central Excise Rules, 2002, („the Rules‟ for short), a show cause notice was issued to the petitioners as to how....
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.... such manufacturers identically situated who had also supplied pre-fabricated structural components to DMCR were fastened with the same liability. Those manufacturers had filed appeal against the adjudication orders which were allowed by the CESTAT and against the order of CESTAT, appeals were preferred before this Court. Two such cases are CEAC Nos. 25/2011 and 26/2011. Order of the Tribunal was upheld in those appeals and appeals were dismissed by this Court vide order dated 5th September, 2011. The operative portion of the said order reads as under: "4. The Tribunal has, after recording the aforesaid facts, categorically said that there is no dispute that the components so manufactured by the respondents are intermediate products....
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....that the whole of duty of excise leviable under the said Act on such goods falling under such tariff sub-headings as specified in the said Table but for the said practice, shall not be required to be paid for the period specified in column (3) of the said Table, subject to fulfillment of condition that the benefit under this notification shall not be admissible unless the unit claiming benefit in terms of this notification reverse the input credit, if any, taken in respect of inputs used in manufacture of such goods on which the said duty of excise was not levied during the aforesaid period in accordance with the said practice. " 5. It is the contention of learned counsel for the Revenue, in these appeals preferred against the aforesaid or....
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....ods falling under the Central Excise Tariff Act. The said Circular reads as under: "Representation have been received from the trade regarding difficulties faced in availing of benefit of exemption applicable of goods manufactured at the site of construction for use in construction work at such site vide Notification No. 5/98-CE dated 2.6.98 (S.No.182). It has been stated that the beams / girders or other fabrication work are not presently manufactured at the site due to traffic problems it could cause (especially in case of flyovers at busy road junctions). Therefore, a separate off road site away from the main site is allotted to the construction company to carry out pre-casting (manufacturing) of beams and girders so that the traffic is....