TaxTMI 
TaxTMI 
TaxTMI 
2017 (11) TMI 477
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....oorjee Pallonjee Pvt Ltd had manufactured and cleared various articles of Iron Steel like bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing framework, pillars and parts thereof (collectively known as iron and steel structure and parts thereof ) required for construction of factory building/additional factory in their factory premises at Pimpri. The said five show cause notices were dropped by the Asst. Commissioner relying on an earlier order-in-original passed by Commissioner dropping similar show cause notices. Revenue filed appeal against the said order of Asstt. Commissioners. Commissioner(Appeals) allowed the Revenue appeal by setting aside the order of the Asstt. Commissioner and confirmed the demand and i....
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....ndra & Mahindra (supra). Ld. Counsel vide order reported in 2006(204)ELT 83] had upheld the demand on merit but allowed the relief on account of limitation. 3. Ld. A.R. relies on the impugned order. He argued that appellant are manufacturing these items on particular place and then shifted the same to the site for assembly and erection. Ld. A.R. pointed out that reply has been filed by TELCO on behalf of M/s. Shapoorjee Pallonjee Pvt Ltd. 4. We have gone through rivals submissions. 5. We find that M/s. TELCO contracted M/s. Shapoorjee Pallonjee Pvt Ltd for construction of shed and their premises as per designed provided by the TELCO. M/s. TELCO has purchased structural steel material, angle, channel etc and provided the same to M/s. Shap....
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.... process of cutting, drilling, riverting, welding and joining as required by the technical designs. The Excise Authorities called upon the assessee to pay excise duty by taking the view that it was manufacturing or producing excisable goods, which fell within the applicable Tariff entry in a well considered judgment in the CEGAT held that, in the first place, the activity of fabrication of the raw material indicated that it did not amount to manufacture and it was merely an act of fabrication or facilitation of the iron rods, angles, channels and so on for being fitted into the structure that was being built. While taking this view, the Division Bench relied upon judgment of Aruna Industries referred to above. The Division Bench reached to ....
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....ndia, 2003 (156) E.L.T. 467 (Bom.) Both these judgments have been recently affirmed by the Apex Court in the Civil Appeals carried at the instance of the Revenue in Civil Appeal bearing Nos. 7533 and 7534 of 2001, vide its common order dated 28-8-2003, 2004 (164) E.L.T. A178 (S.C.). Both appeals were dismissed by the Supreme Court by common speaking order with the result both judgments and orders of this Court in the aforesaid cases have been merged into the order of the Apex Court on the touchstone of Doctrine of Merger recognised by the Apex Court in the case of V.M. Salgaoncar & Bros. P. Ltd. v. Commissioner of Income-tax, 2000 (38) RLT 619 (SC). As against the this decision cited by the appellant, Revenue has relied on the decision of ....
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...., square bars and fasteners. ii) The above described raw materials are cut to various sizes and shapes and holes wherever required are drilled and these are used in the construction activity. The entire activity of structural fabrication work is invariably carried out on the spot, where the factory shed is to be erected. iii) The main supporting members are erected on the floor by concrete piling and this in construction terminology, is called a column. The column bears the load of the roof structure. iv) The roofing structural members known as supporting structures. -are connected to the columns either by means of welding or by means of bolting. The vertical members of the shed of required height are created initially and are e....