2016 (9) TMI 886

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....al) Sh. G. R. Singh, DR for the  Revenue None  for the Respondent - assessee ORDER The appeal by Revenue is against order dated 17.08.2005 of Commissioner (Appeals), Central Excise, Delhi-II.  The respondents are engaged in import of cut size aluminium sheets and are subjecting the same to process like slitting, cutting, routing etc. to convert them into alucobond panels....

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....erging at site which is recognisable as marketable product before its installation, the same is liable to Central Excise duty.  It  was further contended that in an earlier order the jurisdictional Commissioner held that activity undertaken by the respondent amounts to manufacture as the door/ window frames are specified in the tariff.  Since they come into existence before fixation....

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....nbsp; We find even in the present appeal the grounds of appeal did not bring out the evidence in support of Revenue's claim regarding marketability of the product.  It is an admitted fact that the composite aluminium panels are specially customised for use in the specific building and are made at site and as such there is no marketable commodity emerging.  This fact has been categoricall....