2001 (6) TMI 333

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..... Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, preferred by the Revenue, the issue involved is whether the aluminium structure is exigible to excise duty under sub-heading 7610.90 of the Schedule to the Central Excise Tariff Act. 2. Shri Prabhat Kumar, learned SDR, submitted that the Respondent, M/s. DCM Engg. Products manufacture unmachined iron .....

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..... her to fabricate the aluminium structure and a distinct identifiable, marketable commodity "steel structure" had come into existence which conformed to the definition of goods attracting Central Excise Duty; that the aluminium structures were embedded to the earth merely to attain the stability and the same is marketable as it can be moved/resold by unscrewing/cutting the sheets joined together. H .....

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..... ces by M/s. Raja Ram & Sons and were placed in position as a roof over the steel structure and fastened to the steel structure with nut and bolt and other fasteners; that similarly aluminium sheets were also used as side coverings below the roof; that no manufacture is involved as no new commodity having a different name, character and use has emerged; that the product continues to be aluminium sh .....

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..... s process of manufacture of goods and the same also not being marketable. 4. We have considered the submissions of both the sides. It has been held by the Larger Bench of the Supreme Court in C.C.E., Jaipur v. Man Structurals Ltd., 2001 (103) E.L.T. 401 (S.C.) = 2001 (44) RLT 113 (S.C.) that before levying duty it is to be decided whether the structurals are new, identifiable goods produced .....

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..... t does not amount to manufacture. We agree with the findings of the learned Commissioner (Appeals) that the ratio of the decision in the case of Sirpur Paper Mills is not applicable as in the said case machine which was fabricated was "a new marketable commodity and something quite different from the components that have gone into it". We, therefore, find no reason to interfere with the impugned o .....

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