2011 (9) TMI 504

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....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 respondent 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 respondent as to how they were removing the aforesaid goods without payment of excise duty which was required to be paid under Rules 4 and 8 of ....

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....l Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on goods of the description given in the Table below, and that such goods were liable to duty of excise which was not being levied under section 3 of the said Act according to the said practice, during the period as specified in the said Table, namely:-   Description Tariff sub-heading Period (1) (2) (3) Goods manufactured at the site of construction for use in construction work at such site. Sub-headings of Chapter 68 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) except ....

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....t such site.   6. Insofar as second ingredient is concerned, there is no dispute that the goods supplied are used in construction work at site.   7. Insofar as first ingredient is concerned, his submission was that in the instant case goods are not manufactured at site and this aspect is not even gone into by the Tribunal. On the other hand learned counsel for the respondent has drawn our attention to Circular No. 456/22/99-CX dated 18.5.1999 where this aspect was clarified by the Central Board of Excise and Customs (CBEC). The aforesaid requires exercise of power as contained in section 37B of Central Excise Tariff Act which makes it clear that insofar as application of beams/girders is concerned, that may not be necessarily be....