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Issues involved:
1. Determination of excisability of fabricated items such as columns, beams, trusses, purlines, etc., under Heading 73.08 of the Central Excise Tariff. 2. Consideration of whether the fabrication process amounts to manufacture. 3. Interpretation of previous Tribunal and Supreme Court decisions regarding excisability of similar goods. Analysis: 1. The appeals were heard together following a remand order by the Supreme Court, which emphasized the need for the Tribunal to determine if the structurals in question were new, identifiable goods resulting from manufacture and marketable for excise duty. The show cause notices demanded duty on the grounds that fabrication of columns, beams, etc., constitutes manufacture under Heading 73.08 of the CET. 2. The appellant argued that the process involved cutting, drilling, and assembling duty-paid channels and angles at the work site, which was not disputed by the revenue. The issue of fabrication of columns and beams was previously addressed by the Supreme Court in a specific case. The Tribunal's judgment in the present case considered the process as manufacturing, leading to the goods being classified under Heading 7308. 3. The Tribunal referred to its previous decision in the case of Aruna Industries where it was held that fabricated goods like trusses, purlines, beams, and columns were not excisable as they did not constitute new goods resulting from manufacturing processes. This decision was upheld by the Supreme Court in subsequent cases, including Wainganga Sahakari Sakhar Karkhana Ltd. and Sunflag Iron & Steel Co. Ltd., leading to the dismissal of appeals against the non-excisability of such fabricated materials. 4. Considering the consistent rulings of the Tribunal and the Supreme Court, the impugned orders demanding excise duty on the fabricated items were set aside, and the appeals were allowed based on the established legal precedent. The judgment reaffirmed that the fabricated goods did not qualify as excisable products under the Central Excise Tariff, in line with previous decisions. This detailed analysis of the judgment provides a comprehensive understanding of the legal issues involved, the arguments presented, and the final decision rendered by the Appellate Tribunal CESTAT, New Delhi, based on relevant legal principles and precedents.
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