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TMI Blog2015 (6) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... N Panda: Learned consultant explains that it was required for the appellant to install and erect heavy storage racks in the premises of various companies for storage of industrial engineering goods. Appellant had no manufacturing facility for which it had job worked relevant goods in piecemeal and brought the same from job workers to the site for installation and erection at the premises of its c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be no levy of excise duty on the racks in the circumstances of the case since ultimate object is to erect and install the goods manufactured and embedded to earth and its case is supported by the decision of Tribunal in the case of Thyssenkrupp Industries India Pvt. Ltd. Vs. CCE, Visakhapatnam - 2005 (190) ELT 337 (Tri. - Bang.). Therefore, the appeal may be allowed. 3. Revenue's submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason stated by him in the order while in para 14 of the order, contention of the appellant was that storage racks came into being only when those were affixed to the earth which remained uncontroverted in the entire adjudication. Appellant's submission was that the photographs submitted before the authority below demonstrated the nature of the goods. But that did not find appreciation by lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en detachment is contemplated, that rules out appellant's liability under Central Excise Act, 1944. Appellant was not mere supplier of goods. It had concurrent liability of embedding the supplied goods duly to earth to call the same as heavy storage racks. 8. In view of the above discussions, appeal is allowed. Consequential relief, if any, shall be admissible in accordance with law subject t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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