9911796707
TMI Blog2001 (1) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty Rs. Rs. M/s. Western India Machinery Co. 33,21,425.25 33,30,000.00 [S.P. 16/2000 (E/RV-11/2000)] M/s. Western India Machinery Co. 3,19,669.41 3,20,000.00 [S.P. No. 18/2000 (E/RV-13/2000)] M/s. Western India Machinery Co. 5,69,012.31 5,70,000.00 [S.P. No. 20/2000 (E/RV-15/2000)] M/s. Vineet Electrical Industries (P) Ltd. 23,31,110.89 23,35,000.00 [S.P. No. 15/2000 (E/RV-10/2000)] M/s. Vineet Electrical Industries (P) Ltd. 6,89,324.09 6,90,000.00 [S.P. No. 19/2000 (E/RV-14/2000)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates 90 thousand times in an hour. The generator cannot run without proper grouting and strong permanent fixed base which makes the entire D.G. Sets into an immovable property. Furthermore, it is their contention that as per the Indian Electricity Act, earthing is compulsory in each case by making provision for pipes and iron wires to the level of 15 ft./20 ft. underground. D.G. Sets cannot be made ready for use unless pipes and wires are grouted to the earth to avoid electric shock. Consequent upon installation of the D.G. Set on the concrete base and wires and pipes up to 15 ft./20 ft. underneath the earth, the D.G. Set virtually becomes an immovable property. As against the above, I find that amongst others, the three main components i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Triveni Engineering Industries Ltd. v. Commissioner of Central Excise reported in 2000 (120) E.L.T. 273 (S.C.) = 2000 (40) RLT 1 (S.C.) wherein it was held that installation and erection of turbo alternator on the platform constructed on the land would be immovable property which does not pass the test of mobility and marketability and as such cannot be considered as excisable goods. We find that their Lordship in the said case in para 20 have observed that marketability test requires that the goods as such should be in a position to be taken to the market and sold and from the above findings it follows that to take it to the market the turbo alternator has to be separated into its components - turbine and the other alternat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
