2016 (12) TMI 1221

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....o the extent of confirming demand of Rs. 1,88,685/- along with interest. 2. Sri Vikas Khare (CS) appearing on behalf of the appellant argued that appellant is manufacturing parts of  'Micro Spray Water Cooling System' in their factory premises situated in Pune and supplied the same to M/s. Sasa Musa Works Ltd. , Gopalganj. That M/s. Sasa Musa Works Ltd. subsequently placed an order to complete the erection/commission of 'Micro Spray Water Cooling System'. Ld.CS explained the installation works undertaken by the appellant with the help of photograph and drawings. It was his case that plastic pipes, nozzles, joints etc. are supplied from their Pune factory which with the help of labour supplied by M/s. Sasa Musa Works Ltd. were instal....

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.... dismantled by breaking the concrete and can be installed at any other place. It was his case that 'Micro Spray Water Cooling System' in CKD/SKD content can be taken and installed at another place and is marketable. Ld. AR strongly defended the order passed by the first appellate authority. 5. Heard both sides and perused the case records. 6. The issue involved in this case is whether 'Micro Spray Water Cooling System'  fabricated and installed by the appellant will attract central excise duty as goods manufactured at site. First appellate authority under OIA dated 08.10.2004 has relied upon the case law of Narne Tulaman Manufacturers Pvt. Ltd. (Supra) under which weigh-bridge assembled at site has been held to be manufactured un....

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....nbsp; removable by simple activities of unbolting of nuts and bolts. Theoretical possibility of dismantling such structure imbedded in concrete will result into breaking of plastic pipes and parts. Accordingly, it is held that the structure assembled by the appellant at site is firmly embedded/attached to the concrete pillar and becomes immovable during assembling. Accordingly, the same cannot be considered as marketable goods attracting central excise duty. It has been correctly relied upon by the appellant that under similar circumstances erection/commission of water treatment plant permanently grounded to the ground with concrete has been held to be not goods as per Commr. Of C.Ex., Madras -vs.- Chemtec Water Conditioners P. Ltd. (Supra)....