2004 (2) TMI 447

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..... Hitesh Shah, SDR, for the Appellant. Shri Naveen Malik, Advocate, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. - This appeal is filed by Revenue against Order-in-Appeal No. 48/2001 (G)(D)C dated 2-8-2001. Shri Hitesh Shah the learned SDR appearing for the Revenue stated that in this case, the appellants have assembled and fabricated electronic weigh bridge system at the site of .....

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..... lly considered the submissions made by both the sides. From the records, we find that the respondents M/s. Ashbee Systems Private Ltd., New Delhi have assembled and fabricated an electronic weigh bridge system at the sight of M/s. HPCL Ltd., Bottling Plant Kondapally. The work involved was conversion of the mechanical weigh bridge into electronic weigh bridge and the weigh bridge was embedded to t .....

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..... l Weight Indicator kept separately in a room which indicates the weight of the item to be weighed. We find that in case of Sirpur Paper Mills Ltd., reported in 1998 (97) E.L.T. 3 (S.C.), it was held that the purpose behind attaching the paper machine to a concrete base was to prevent the wobbling of the machine and to secure maximum operational efficiency and for safety. It was not possible to ho .....

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