2016 (11) TMI 1102

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....h Jain, AR for the Revenue None for the Respondent - Assessee ORDER Per B. Ravichandran The Revenue is in appeal against order dated 20.06.2008 of Commissioner of Central Excise, Indore. The respondent during the course of setting of a factory got fabricated various articles of steels namely, trusses, purelines, beams and columns etc. at their site, using contractors. The Revenue enter....

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....nal authority wrongly relied on the decision of the Hon'ble Supreme Court in Elecon Engineering Co. 2001 (132) ELT 489 (SC). It was contended that in a bunched cases disposed of by the Hohn ble Supreme court directions were given to the Tribunal to decide the issue afresh. It was mentioned that the Hon'ble Supreme Court in Man Structurals 2001 73 ELT 401 (SC) remanded the issue to the Tribunal wit....

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..../ channels etc. Further, if these are dismantled they will only turn into waste and scrap. Further such structural would not be capable of being subjected to the same use in a different location for a different customer. Since, during the process of dismantling these items considerable damage would be done to them. Further, these items are tailor made as per the requirement of the customer and the....