2018 (2) TMI 316

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....rayana Reddy, Assistant Solicitor General of India, for the Respondent. JUDGMENT [Judgment per : Sanjay Kumar, J.]. - This appeal by the assessee under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act of 1944') raises the following substantial questions of law : 'A. Whether in the facts and circumstances of the case the Tribunal is correct in law in holding that the....

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....tem and for water pumping apart from circulation of water from KSP canal. The claim was however denied by the lower authorities and in appeal before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore, in Appeal No. E/287/2002, the Tribunal confirmed the finding of the lower authorities vide its common order dated 24-8-2004 [2004 (174) E.L.T. 375 (Tri. - Bang.)].....

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....of cooling water for Condensor cooling as well as other coolers. The system comprises of the mixed flow vertical circulating water pumps for the steam turbine drawing water from a sump connected to the cooling tower basin. The cooling water will be passed through condenser and the hot water will be transferred to cooling towers. For this, 800 mm and 1220 mm dia Pipe line is required. The fabricati....

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....teel are concerned, they are used as providing parts and components of the plant and machinery and becomes essential elements of the machine itself without which the machinery would not be functioning smoothly and properly. Therefore, the direct involvement of those parts and components which are essential to hold the machine become part and parcel of the machine itself. Such components and parts ....