2009 (6) TMI 805

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... S.S. Katiyar, DR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. This stay application has been filed by M/s. Larsen Toubro Limited, Mumbai (the applicants herein) against the Order-in-Original dated 12-12-2008 passed by the Commissioner of Central Excise, Mumbai-II. The Commissioner, vide the impugned order, confirmed the duty of Rs. 5.52 lakhs together with interest a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t chargeable to duty as per Boards Section 37B order dated 15-1-2002. Having held so, he took up the excisability of the components fabricated at site that have gone into the Project. He observed that the applicants have entirely fabricated the Fired Heater at site as per BPCL s design and QA/inspection plan incorporated in the contract. He concluded that the Fired Heater in an independent equipm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .C.) and the Tribunal s Judgment in the case of S.S. Engineers v. Commissioner of Central Excise, Pune reported in 2008 (221) E.L.T. 54 (Tri.-Mumbai). We note that while the Supreme Court judgment in the case of Triveni Engineering and Industries deals with the excisability of turbo alternator, the Tribunal judgment in the case of S.S. Engineers Ltd. deals with the excisability of parts and access .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X