2017 (1) TMI 602

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....Sanjay Hasija, Superintendent(A.R.) for the Respondent Per : Ramesh Nair The appellant are engaged in the manufacture of slotted angles and slotted channels, panels, shelves and sections of iron and steel falling under S.H. No. 7216.50 and 7216.90 of Central Excise Tariff Act, 1985, which are used for fabrication/ installation of various types of storage system. The appellant after clearance of ....

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....of the adjudication order. 2. Shri. H.G. Dharmadhikari, Ld. Counsel for the appellant submits that the appellant have cleared the slotted angles and slotted channels, panels on which excise duty as applicable was paid which were further used for fabrication/installation of storage system After supply of manufactured goods, fabrication/installation has taken place on the site of the customers. Sto....

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....) ELT 487(S.C.)] (b) Nikhil Equipments Pvt Ltd Vs. Commissioner of C. Ex. Pune [1997(95) ELT 527(Tri.)] (c) Triveni Engineering & Indus. Ltd Vs. Commissioner of Central Excise[2000(120) ELT 273(S.C.)] (d) Collr. Of C. Ex. Hyderabad Vs. Hyderabad Race Club [1996(88) ELT 633(S.C.)] (e) Madras Power Supplies Vs. Commissioner of Central Excise, Chennai[2002(149) ELT 369 (Tri. Chennai)] (f) Triden....

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.... Hasija, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the Tribunal's judgment in case of Commissioner of C. Ex. Mumbai Vs Godrej & Boyce Mfg. Co. Pvt Ltd[2001(134) ELT 227 (Tri. Del.)] 4. We have carefully considered the submissions made by both sides and perused the record. 5. We find that excise duty demand was....