2015 (2) TMI 86

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..... n. The same were being cleared by them on payment of duty, to their head office located at Gurgaon where glass and other rubber/metal fitments were being done at site so as to fix the doors and windows. - fixation of glass in already manufactured doors cannot be held to be emerging of a new product inasmuch as doors remain doors and windows remains windows. There is nothing on record to show that .....

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..... Sharma, AR, for the Appellant. None, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri Yashpal Sharma, learned DR appearing for the appellant Revenue. Nobody appeared for the respondent. 3. After appreciating the submissions made by learned DR and after going through the impugne .....

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..... vour of the assessee, by observing that fixation of glass in already manufactured doors cannot be held to be emerging of a new product inasmuch as doors remain doors and windows remains windows. He also observed that there is nothing on record to show that after the fixation of glass on the doors and windows, the same can be removed as such, without breaking, etc., or in the same position in which .....

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