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TMI Blog2013 (12) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... plant in their factory and thereafter, cleared in knocked down condition and commissioned at the site of the customer – the assessee contended that the various other items, viz. pipes, pipe-fittings, valves etc. required to be laid along with civil foundation, which could be done only at the sites of their customer - excisability of the "Water Treatment Plant" is highly debatable and rests on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 1944. 2. At the outset, the ld. Consultant appearing for the Applicants has submitted that this is the second round of litigation before this Tribunal. The ld. Consultant has submitted that during denovo adjudication, the ld. Commissioner has not considered certain relevant grounds raised the applicants and decided the issue on the basis of the grounds, which are not required to be conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by this Tribunal in the case of Ion Exchange (India) Ltd. Vs. Commissioner of Central Excise, Coimbatore reported in 2003 (159) ELT 499 (Tri.-Chennai) and also by the Hon'ble High Court of Bombay in the case of Larsen & Toubro Ltd. Vs. Union of India reported in 2009 (243) ELT 662 (Bom.). It has been consistently held that the water treatment plant cannot be considered as an excisable goods as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d assembled the said industrial treatment plant in their factory and thereafter, cleared in knocked down condition and commissioned at the site of the customer. This conclusion has been arrived at on the basis of the statement of the Director. The plea of the Applicant is that the water treatment plant cannot by itself be assembled at the factory as various other items, viz. pipes, pipe-fittings, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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