2023 (8) TMI 534

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.... for fabrication and supply at Tehri Site and load testing of 160/5 M.T. capacity gantry crane as a total package of the Tehri Hydro Electric Project. The appellant undertook fabrication of job in terms of specification and requirement of aforesaid buyer and thus removed partially processed fabricated steel structures from its factory destined for the project site on turnkey basis for use of the same at the project site for manufacture of Gantry Crane. The appellant cleared this fabricated steel structures being unfinished goods having no independent commercial identity and not marketable as such cleared to the site without payment of duty by treating the same not being goods within the meaning of Central Excise Act, 1944, the revenue is of....

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....d raw materials and components either purchased from the market or supplied by its customers. As primarily a contracting company, the petitioner undertakes turnkey projects on contract basis all over the country. The petitioner's customers are mostly the Public Works Department of the State Governments, State Electricity Boards and occasionally some Public Sector Undertakings. 2. The petitioner claims that it has been fabricating its products mentioned above not in their full forms, but only in parts which are then taken to the different sites for being assembled into whole by process of welding and fixing with bolts and nuts. The parts so fabricated would all be to the specifications stipulated by the customers to suit their projects or....