2013 (4) TMI 53 - AT - Central Excise

Goods fabricated at site - benefit of Notification No. 41/94-C.E - construction such as small door, big shutter and entrance gate etc. - Held that - Commissioner held that goods are fabricated at site of work for use in construction of the factory. - In views of the evidence on record that goods in question are used in construction of the factory building, no infirmity in the impugned order whereby the benefit of Notification No. 41/94-C.E. is allowed. - Decided in favor of assessee.

Summary

Issues: Revenue appeal against benefit of Notification No. 41/94-C.E. for goods fabricated at site used in construction under Chapter Heading 73.08 of the Tariff.

The judgment addresses the issue of whether goods fabricated at the site and used in construction are exempt from duty under Notification No. 41/94-C.E. The Revenue contended that such goods are excisable and the activity amounts to manufacture, hence duty is applicable. They argued that the benefit of the notification is not available as the goods were manufactured in the factory premises. However, the investigation revealed statements from the Proprietors of the companies involved, confirming that the goods were indeed fabricated at the site for use in construction. The notification exempts goods classifiable under Chapter Heading 73.08 if fabricated at the site for construction use. The Commissioner found no fault in the order, stating that the goods were indeed fabricated at the site for construction purposes, specifically for the factory building. Consequently, the benefit of the notification was upheld, and the appeal by the Revenue was dismissed.

The judgment highlights the importance of the location where goods are fabricated and used in construction, as per the provisions of Notification No. 41/94-C.E. It emphasizes the necessity for goods to be fabricated at the site of construction to qualify for the duty exemption under the notification. The statements from the involved companies' Proprietors played a crucial role in establishing that the goods in question were indeed fabricated at the site for use in the construction of the factory building. The judgment underscores the significance of evidence on record in determining the applicability of duty exemptions under specific notifications. It also showcases the Commissioner's role in analyzing the evidence presented and making a decision based on the facts and provisions of the relevant notification. The dismissal of the appeal signifies the Tribunal's affirmation of the Commissioner's decision regarding the eligibility of the goods for the duty exemption under the notification.