Cce, Chandigarh Vs. M/S. Fenner India Ltd. - Court Judgment

Excerpt

.....cet sub-heading no. 8428.00, and proposing imposition of penalty. adjudicating authority dropped proceedings, holding that the goods were not manufactured or transported to site nor did they came into existence prior to being permanently attached to the earth and that conveyer system came into existence as part of immovable property. the revenue's appeal was dismissed by the commissioner (appeals) following the tribunal's decision in the case of elecon engineering company ltd. 1993 (31) rlt 5, hence this appeal.2. we heard shri. m.p. singh, ld. dr and shri m.p.devnath, ld. adv. and note that very same issue regarding excise ability and dutiability of conveyer system fabricated by the same assessee at different factory of m/s. dcl polister ltd. has been decided by the tribunal as reported in 2001(43) rlt 733. it has been held that conveyer system attains its identity as conveyer system after operation required to make it workable took place and before that it was essentially assembling parts, thereafter remaining stages were incomplete system, tribunal held that it cannot be transported as complete conveyer system to another place but it has to be dis-mantled into parts of such.....