9911796707
TMI Blog2002 (9) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... ang, Member (J)]. Appellant filed this appeal against the adjudication order passed by the Commissioner of Central Excise. Brief facts of the case are that appellants manufacture pre-fabricated RCC roof Slabs, Doors, Windows, Glazing Frames, Rolling Shutters and Louvers of Steel and Steel Structures like Trusses, Girders etc. Two show cause notices were issued to the appellants on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andigarh, reported in 1999 (107) E.L.T. 337 (Tribunal). Their contention is also that all the goods are permanently fixed with civil construction, therefore, becomes immovable property. 2. The contention of the Revenue is that appellants were manufacturing RCC roof Slabs and which is different and distinct product known in the market from the raw-material which is used in the manufacture of RCC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Kumar, Director of the Appellant Firm admitted the manufacture of all the items and also explained the manufacturing process of RCC Slabs and also explained the manufacture process of Doors, Windows, Glazing, Frames, Rolling shutters and Louvers of steel. According to their statements, the pre-fabricated RCC Roof Slabs after manufacture were shifted to their storage place and these were supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability and excitsability of above mentioned goods. 6. In respect of Steel structures like Trusses, girders etc., we find, there is no finding in the impugned order regarding their marketability as such. The contention of the appellant is that various parts after fabrication were placed in their proper position and then joined together to gave them the shape of trusses and girders. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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