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TMI Blog2003 (10) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... lable. 2. Shri Arun Khosla, learned Advocate, submitted that the Appellant No. 1 was awarded a contract for the fabrication of 2.121 km. pipes and fittings of various specifications made out of mild steel plates for utility i.e. piping for circulation of water from the cooling tower to the various heat exchanger; that the steel plates are cut according to the diameter of the pipe and the same are bended to make a pipe, two edges are then welded to form a spool. Similarly elbow and reducers are also fabricated from M.S. Plates. The spools are then joined by reducers as per requirement and the pipeline so formed is laid in trenches at a depth of 2 to 3 meters. He, further, submitted that as per the settled law the pipe was so fabricated and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 67/95 in the impugned Order. Learned Advocate placed reliance on the decision in the case of Treveni Engg. Industries Ltd. v. CCE, Allahabad - 2001 (136) E.L.T. 617 (T) = 2000 (36) RLT 619 (CEGAT). 3. Countering the arguments Shri D.N. Chaudhary, learned SDR, submitted that Commissioner has given a very specific finding in the impugned Order to the effect that the activity undertaken by the Appellant No. 1 M/s. Newton Engg. Construction Co. results in the manufacture of excisable goods which are known as pipes in the common trade parlance; that it cannot be accepted that they are not goods on account of abnormal size, volume, and weight; that the manufacturing activity for the manufacture of pipe fittings had already been underta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses of Chambal Fertilizers Chemicals and have also been used within the factory of production the benefit of Notification No. 67/95 will be available to such pipes. This was the view expressed by the Tribunal in the case of Treveni Engg. Industries Ltd. v. CCE, Allahabad - 2001 (136) E.L.T. 617 (T) = 2000 (36) RLT 619 (CEGAT), wherein Gen Sets were assembled and erected by Treveni Engg. Industries Ltd. at the site of their customer the Tribunal has held that these Gen Set had been used within the factory of production and the requirement of the Notification is not that the capital goods have to be used by the same customer in his factory. The Tribunal has, therefore, allowed the benefit of Notification No. 67/95-C.E. Thus benefit of N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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