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TMI Blog2016 (11) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... out of duty paid steel plates/ angles/ channels etc. Further, if these are dismantled they will only turn into waste and scrap. Further such structural would not be capable of being subjected to the same use in a different location for a different customer. Since, during the process of dismantling these items considerable damage would be done to them. Further, these items are tailor made as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lines, beams and columns etc. at their site, using contractors. The Revenue entertained a view that they are liable to pay Central Excise duty on items got fabricated and accordingly proceedings were initiated to demand and recover Central Excise duty of ₹ 13,11,880/-. The case was adjudicated confirming the demand. On appeal, the Tribunal allowed the party s appeal. Further, civil appeal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in Man Structurals 2001 73 ELT 401 (SC) remanded the issue to the Tribunal with observation that there is a tariff entry which makes structurals exigible to excise duty and that they are excisable provided that there is a new identifiable goods that are result of manufacture and marketable. The Revenue relied on the decision of the Tribunal in Mahendra and Mahendra Limited 2005 (190) ELT 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, these items are tailor made as per the requirement of the customer and therefore they can not be marketed as such. Hence, the items Trusses, Purelines, beams and columns are not excisable to duty. An essential question for levy of excise duty i.e. marketability is again answered in negative . 4. In the present appeal, we find no evidence or assertion to controvert the said finding. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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