9911796707
TMI Blog2000 (1) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... nsisting of engine with radiator, 38 KVA alternator with coupling device and other components, namely, batteries, base frame, fuel tank and control panel; that at site, civil engineering concrete basement is prepared; that base frame is fixed and attached to the bowels of the earth by base foundation bolts and thereafter engine and alternators are fixed by bolting, welding, drilling or punching holes and finally other components parts are bolted, welded and soldered; that 380 K.V.A. diesel generator set which thus comes into existence is not mobile and is an immovable property; that the activity undertaken does not amount to manufacture as per the decision in SAE India Ltd. v. C.C.E., 1988 (36) E.L.T. 613 Elecon Engineering Co. Ltd v. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et, they would be eligible for Modvat credit of the duty paid on inputs purchased from the market. Further, the learned consultant submitted that the generating set in question was assembled by M/s. Electro Control Devices; that as per the terms of the purchase order, dated 10-8-1990, the balance amount was payable after erection, installation, etc.; that it is settled law that raw material supplier is not the manufacturer. He placed reliance on the decision in the case of Fusion Polymers Ltd. v. CCE - 1991 (56) E.L.T. 665 (T). 4. Countering the arguments, Shri Ashok Kumar, learned DR, submitted that the issue regarding excisability of generating set has been decided by the Appellate Tribunal in the case of Trivani Engg. Works Ltd. v. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipment. Careful and inflexible alignment and/or levelling are necessary for the operation of the unit of turbine/alternator. Many large machineries are fixed to the ground for the above reasons for optimum operation and to reduce other unwanted side effects that may arise during their operation. Stability alone demands a firm base and rigid placement. The argument that such machinery is immovable hence fails to carry conviction. What is embedded to earth permanently is the platform on which the turbine and alternator are fixed with foundation bolts and removal of the machinery will not involve any dismantling of the turbine and alternator, in the sence of pulling them down or taking them to pieces, but only undoing the foundation bolts ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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