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TMI Blog2003 (3) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... 92, for the purpose of setting up of a Solvent Extraction Plant, entered into contracts with various independent contractors for the fabrication, erection and commissioning of the various plants and equipments; that they supplied the raw materials and other items necessary for the manufacture of these machineries and equipments and the contractors undertook installation and commissioning of these machineries; that the Commissioner, under the impugned order, has confirmed the demand of duty and imposed penalty holding that the machinery and parts manufactured by them are goods and dutiable. The learned Advocate, further, submitted that the items in question, on which duty demand has been confirmed, have come into existence as immovable prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) TRF Ltd. v. CCE, Bhopal - 2002 (143) E.L.T. 161 2.2 He also mentioned that photographs of tanks conclusively establish that these have become part of the immovable property and they cannot be transported as such to any place without breaking them into various pieces; that the Tribunal has held in JST Engineering Services v. CCE, 2001 (138) E.L.T. 709 that tanks which have come into existence by fabrication on brick by brick basis cannot be charged to excise duty; that applying the ratio of all these decisions, all the impugned products would not satisfy the test of movability inasmuch as all the machines had been fabricated and erected on brick by brick basis and they can be transported only after dismantling them into various c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their premises and fastened to the earth with the help of nuts and bolts; that it has been held by the Supreme Court in Triveni Engineering Industries Ltd. v. CCE, - 2000 (120) E.L.T. 273 (S.C.) that by the activities of combining steam turbine and alternator, a new product, turbo alternator, comes into existence which has a distinctive name and use and thus such process is nothing but a manufacturing process. The learned SDR also relied upon the decision in the case of Koron Business Systems Ltd. v Union of India - 1992 (58) E.L.T. 48 (Bom.) wherein the Bombay High Court has held that the process of assembly of components purchased from market amounts to manufacture. The learned SDR also contended that the mere fact that the machin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be taken to the market and sold... We observe that this aspect of goods being to be taken to the market and sold as such has not been examined by the Adjudicating Authority. The Commissioner, while adjudicating the matter, has relied upon the judgment in the case of Sirpur Paper Mills Ltd. v. CCE, Hyderabad, - 1998 (97) E.L.T. 3 (S.C.) which was also referred to by the Supreme Court in Triveni Engineering case with the observation that as the Tribunal had found as a fact that it (paper making machine) could be sold, so the machine was held to be not a part of immovable property of the company. We also observe that the Central Board of Excise Customs has also issued a detailed Order No. 58/1/2002-Cx., dated 15-1-2002 under Section 37 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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