9911796707
TMI Blog2003 (8) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-original dated 29-8-2002. 2. The appellants are engaged in the manufacture of cement falling under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985. The present dispute relates to the demand of duty on various structural items fabricated at site of their factory by various contractors to erect therein a cement manufacturing plant. 3. The present dispute relates to the demand of duty on various structural items like platform, supports, sheds, ladders, cable cases, towers, gantries, walkways, hoppers, cyclones, flanges, ducts, discharge hood, chutes etc. classifiable under sub-heading No. 7308.90 and sub-heading No. 8485.90. 4. Consequent to setting up of the plant for the manufacture of cement, the appellants enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they would be entitled for the benefit of the Notification No. 61/90-C.E. in respect of the goods falling under heading 73.08. In support of this submission, the appellants also submitted that they had reversed the credit availed on the inputs used for the manufacture of the structural items in view of the direction of the departmental authorities. The appellants also submitted that assuming any duty is payable, then the same is recoverable from the various contractors and not the appellants since the goods were manufactured by such contractors. The appellants also filed copies of photographs to establish the fact that the various goods on which duty is being demanded are immovable. 9. The Commissioner of Central Excise, Indore vide the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and shall include any premises made available to the manufacturer of goods falling under heading No. 68.07 of the Schedule to the Central Excise Tariff Act, 1985 by way of a specific mention in the contract/agreement for such construction work, provided that the goods manufactured at such premises are solely used in the said construction work only. This will apply mutatis mutandis to the sub-heading No. 7308.50 of the Schedule to the Central Excise Tariff Act, 1985. 12. It appears that the contents of the said circular were not examined by the Commissioner while passing the impugned order. From the above, it would be very clear that, the structurals which fall under the heading No. 7308.90 would be fully exempted from Central Excise dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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