2019 (1) TMI 816

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....o. 17-23/2009/C dated 30.10.2009 and No. 31-32/2009/C dated 27.11.2009 passed by the Commissioner of Central Excise, Nagpur. Since the issue involved in the appeals is common, these are taken up together for disposal. 2. Briefly stated the facts of the case are that the respondent M/s. Maharashtra State Electricity Board (MSEB) entrusted setting up of two power plants to M/s. Bharat Heavy Electricals Ltd. (BHEL) at their thermal power station, Khaperkheda. During the course of setting up of the said thermal power plant, BHEL procured angles, channels, beams etc. and fabricated the same at site, which resulted into structures used for setting up the thermal power station. Alleging that fabrication of structures from steel pipes, plates, ang....

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.... - 2005 (190) ELT 301 (Tri.-LB), submitted that since structures and parts of structures are covered under the tariff item 73.08 of the Central Excise Tariff Act, 1985, therefore, the structures that came into existence during the course of erection of thermal power plant, is 'excisable goods' and accordingly, duty is payable. Further, he has submitted that the Revenue in the present case not charging duty on the entire thermal power plant that came into existence at the site of the customer, but the duty was proposed to be recovered on the 'structures' that were fabricated out of steel plates, angles, channels, beams etc. 4. Per contra, the learned Advocate for the respondent, supporting the impugned order, has submitted that the ....

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....on, Khaperkheda in the year 1986 to M/s. BHEL. During the course of setting up the said thermal power plant pursuant to work order, MS plates, girders, channels, angles etc. were used by M/s. Bharat Heavy Electricals Ltd. and various structures have been fabricated which ultimately used in their setting up of the said thermal power station. The ca.se of the Revenue is that fabrication of intermediate structures from the raw materials viz. steel plates, angles, channels, beams etc. resulted into manufacture. Accordingly, the product is leviable to duty under Chapter Heading 73.08 of the Central Excise Tariff Act, 1985. For ease of reference, Chapter heading 73.08 is reproduced below: - Heading No. Sub-heading No. Description of goods Rat....