9911796707
TMI Blog2010 (5) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... he contention of the assessees that the item in question is not excisable goods but immovable property not subject to excise duty. 2. We have heard both sides. We find that the Additional Commissioner has studied the erection and commissioning of the system in-depth and he has held that it is clearly evident that Mineral Water Purifying System emerged only at the site of the customer after they erected piece-by-piece and in all cases, the number of vessels/tanks/ultraviolet boxes etc., are grouted on a permanent basis. The relevant extracts of the adjudication order are reproduced herein below: "13.1 In the Post-filtration stage, the output received from Anion Chamber (the final stage of Pre-filtration) is pumped to a Break Pressure Tank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erection purpose. The finding available on record does not indicate that any fabrication activity of serious nature except for erectioning of the system takes place at the site. 15.1. It is well settled in law that to be excisable to duty, there has necessarily to be a manufacture. It is also a settled law that manufacture is processes that bring about such a transformation to the raw materials used as would result in emergence of an altogether new and different article with a distinctive name, character and use. In the present case, undoubtedly the erection of various types of vessels, equipments, filters etc., connected with a series of valves and pipe lines at the site of the customer clearly resulted in emergence of a new distinctive p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e filtration or purification plant of this heading is purely static equipment with no moving parts. The Heading covers filters and purifiers of all types (physical or mechanical, chemicals, magnetic, electro-magnetic, electro-static etc.,) The Heading covers not only large industrial plants but also filters for internal combustion engines and small domestic appliances etc etc............." 3. The Commissioner (Appeals) has endorsed the order of adjudication. In the appeal memorandum, the Revenue has relied upon the assessees letter dated 2-3-1998 to contend that the whole system which is installed and commissioned by means of foundation bolts and that there can be no damage to the system and the system can be installed anywhere by retiring ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
