2000 (12) TMI 506

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..... Shankar, Member (T)]. - The appellant in these two appeals was engaged in a contract by M/s. National Auto Accessories Limited, Margoa for erection of its factory. The appellant also entered into a contract with M/s. Diamond Boart India Pvt. Ltd., for erection of its factory at Kundaim, Goa. We are concerned in appeal E/4309/94 of the consequence of the first contract, and in appeal E/4310/94 .....

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..... the ratio of the Bombay High Court s judgment in Tata Engineering Locomotive Company Limited v. C.C.E., 1997 (89) E.L.T. 463 will apply. The High Court noted in that judgment that columns, beams, trusses and purlins are sections of or portions of a structure, and come into existence when affixed or fabricated into the structure, simultaneously on coming into existence become part of the structu .....

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