TaxTMI 
TaxTMI 
2008 (4) TMI 111
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....ve amount of duty against the assessee for the period November, 1998 to March, 1999 and had imposed penalties on them under Section 11AC of the Central Excise Act and Rules 173Q of the Central Excise Rules, 1944. In the present appeal, the appellant wants the Order-in-Original to be restored. 2. The short question to be considered in this case is whether "aluminium curtain wall structural glazing system" which was made at the buyer's site out of duty-paid unitized aluminium frames brought from the assessee's factory, duty-paid glass sheets imported and supplied by the buyer and other materials like sealant, tissue paper, glass wool etc., procured by the assessee, during the period of dispute, was exigible to duty of excise. M/s. Balaji Hot....
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....ctural glazing system emerges as a distinct product which are placed on trollies and strapped with bolts before they are removed for installation." - The assessee took the stand that the above activity did not amount to 'manufacture' and, therefore, the glazing system was not chargeable to duty of excise. The adjudicating authority rejected this contention and held that the above process amounted to manufacture and, therefore, duty of excise should be paid on the glazing system. The first appellate authority took the view that, as the aluminium panels with glass sheets framed therein were erected one over the other and fitted on brick walls with MS angles and brackets and as they ultimately became an immovable property, the item was not ex....
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....he duty-paid parts/components and bought-out parts/components into weighbridge was held to be amounting to "manufacture" under Section 2(f) of the Central Excise Act. In the case of Union of India v. J.G. Glass industries Ltd. [1998 (97) ELT. 5 (S.C.)], it was held that a process without which the product would serve no purpose should be held to be amounting to 'manufacture'. Applying this test to the instant case, we find that an aluminium frame alone did not serve the purpose of M/s. Balaji Hotel, nor did a glass sheet alone serve any purpose. It is the product which emerged out of assembling of the two items with the bought-out materials that served the purpose of the buyer. The case law cited by learned JDR supports the appellant's case....