2004 (12) TMI 176

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....L. Peeran, Member (J)]. - Both these appeals arise from a common O-I-O No. 110/2002-RP dated 28-2-2003 passed by the Commissioner of Central Excise, Visakhapatnam confirming duties and levying penalties on the appellants. Under an agreement, M/s. ABB had to execute erection and commissioning of power plant inasmuch as that they had to assemble among others, 3 Heat Recovery Steam Generator (H....

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..... & Another v. C.C.E., Visakhapatnam - 2004 (177) E.L.T. 968 (T) = 2004 (116) ECR 719 (Tri. - Delhi). A copy of the judgment is placed for perusal. 2. We have heard both sides in the matter and have perused the judgment cited before us and we find that the Tribunal has considered the entire issue in the light of the facts and also extracted in the order the photograph of the plant which has com....

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....sent case, since the items in question are incapable of being moved as such, they cannot be called goods. In view of this factual position, the duty demand made has to be held as not sustainable. Moreover, these items have been imported after payment of customs duty as applicable and the mere erection of imported goods would not amount to manufacture. For that reason also, the duty demand is not a....