2005 (5) TMI 126

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n, Member (T)]. - The appellant in pursuance of a contract with M/s. Ashok Leyland Ltd. Hosur, in Tamil Nadu for heavy duty storage rack which they are engaged in the business of supplying to various customers with the trade name Multiflex. These racks were made out of angles, channels etc. of iron and steel at the applicants premises and cleared on payment of duty. In the impugned order, the Comm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stem at site in Hosur. 3. After hearing both sides, and considering Section 37B order on the subject of excisability of Plant and Machinery assembled at site vide order No. 58/1/2002-CX, dated 15-1-2002 we have to hold that the issue is now settled at site no fresh excisable goods for imposition of Central Excise duty are emerging in the facts of this case. We are reinforced in our view when we....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....) (ii)    Collector v. Intercon Engineers, 1987 (28) E.L.T. 458 (T) (iii)   PSI Data Systems v. Collector, 1997 (89) E.L.T. 3 (S.C.) 5. In view of the settled law as above and on the very same Multiflex System as regards its classification and the question of erection and commissioning charges and in view of Section 37B order arrived at, after considering the dec....