2008 (6) TMI 116

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....nt. Shri T.C. Raja Das, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - M/s. Cheran Spinners Ltd. (Appellants), Erode are in appeal against an order passed by the Commissioner of Central Excise (Appeals), Trichy. 2. The issue involved in the instant appeal is exigiblity to excise duty of the activity of assembling a Generator Set at site by the assessee using bought-o....

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.... was not goods and they were not marketable. The Commissioner (Appeals) passed the impugned order following the ratio of Sirpur Paper Mills Ltd. v. CCE, Hyderabad [1998 (97) E.L.T. 3 (S.C.)] and decided that the appellant had manufactured excisable goods. 4. Heard both sides. We find that, in the instant case, the appellants had purchased components such as alternator, diesel engine, control pa....