2016 (9) TMI 886

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.....   Revenue None  for the Respondent - assessee ORDER The appeal by Revenue is against order dated 17.08.2005 of Commissioner (Appeals), Central Excise, Delhi-II.  The respondents are engaged in import of cut size aluminium sheets and are subjecting the same to process like slitting, cutting, routing etc. to convert them into alucobond panels (cladding).  The Revenue entertain .....

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..... rketable product before its installation, the same is liable to Central Excise duty.  It  was further contended that in an earlier order the jurisdictional Commissioner held that activity undertaken by the respondent amounts to manufacture as the door/ window frames are specified in the tariff.  Since they come into existence before fixation in the wall of the building the excise du .....

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..... he grounds of appeal did not bring out the evidence in support of Revenue's claim regarding marketability of the product.  It is an admitted fact that the composite aluminium panels are specially customised for use in the specific building and are made at site and as such there is no marketable commodity emerging.  This fact has been categorically recorded in the impugned order.  We .....

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