2. We have heard both sides and pursued the record. The issue that arises for consideration is whether steel trestles fabricated at site by the appellants are manufactured goods, so as to attract Central Excise duty. The relevant facts are that appellants were awarded a contract by the Maharashtra Electricity Board for the installation of Ash Handling Plant for Thermal Power Station at Parli-Vaijanath. The construction involved lying of pipelines. Those pipelines were to be supported by steel trestles. Therefore, the appellant fabricated steel trestles a site for supporting the pipeline. The contention of the appellant is that the construction process involved erecting pillars and then interconnecting them so as to bring into existence steel trestles, to support the pipeline. It is being submitted that cutting, sizing, welding etc. which are carried out in the course of construction of permanent structure cannot be called manufacturing goods. The emphasis is that the goods are, by their nature, moveable and tradable while structure like trestles are permanently embedded in civil construction. During the hearing of the case, learned Counsel produced a detailed write-up about the construction as well as features of the structure.
3. The Lexicon Webster Dictionary explains Trestles in the following terms: "A frame used as a support, consisting typically of a horizontal beam or bar fixed at each end to a pair of spreading legs; civil engine, a supporting framework composed chiefly of vertical or inclined pieces with or without diagonal braces, used for various purposes, as for carrying railroad tracks across a gap." 4. It is clear from the facts brought on record that the trestles in question is part of permanent civil construction. As supporting frame for pipeline, they are permanent civil construction. They come into existence when they are erected at site. Civil Engineers design them not as goods for manufacture and sale. Their permanently fixed nature is brought out by the aforesaid Dictionary explanation.
5. In view of what is stated above, it is clear that steel trestles in question were not manufactured goods so as to attract Central Excise duty. The impugned order which has held to the contrary is not sustainable and is set aside and the appeal is allowed with consequential relief, if any, to the appellant.