2001 (7) TMI 176

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.....B. Nair, Member (T)]. - This appeal relates to demand of Central Excise Duty on Cement Concrete Armoured Units manufactured by M/s. Visakhapatnam Port Trust. The goods in question are large cement concrete blocks. These were used for the repair of South Break Waters in the Visakhapatnam Port. Break waters are barriers constructed in the sea in order to ensure calm waters in the outer harbour of t....

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....ht in the market can be subjected to Central Excise Duty. In support of their contentions the appellants have relied on several decisions of the Supreme Court [Bhor Industries Ltd. - 1989 (40) E.L.T. 280, Union Carbide - 1986 (24) E.L.T. 169 (S.C.) = 1986 (2) S.C. Cases 547]. 2. As against the aforesaid submissions on behalf of the appellant the ld. DR submitted that in the facts of the present....

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....at the assessee was not correct in contending that the Supreme Court's decisions are in his favour. 3. The goods in question are huge concrete slabs. They are the result of manufacturing processes and are produced using construction materials like cement and steel. Even though large, these were moved from the place where they were cast to the place where break waters were constructed. Therefore....