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TMI Blog2017 (1) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... glass or an aluminium fagade over buildings, so as to impart on them an appearance of having their walls made up of glass or aluminium, as the case may be, around them. Certain investigations were carried out by the officers of DGCEI with reference to the activities of the respondent. On completion of investigation, proceedings were initiated against the respondent to demand Central Excise duty in respect of manufacture of glazed panels in connection with execution of various projects. The period involved is 2001-2002. The proceedings were concluded by Original Authority who confirmed Central Excise duty of Rs. 43,21,900/- on the respondent. He imposed equal amount of penalty under Section 11AC of the Central Excise Duty, 1944 and again se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of contract, the especially designed aluminium frames are fabricated on the ground at the site of the project from duty paid raw materials i.e. aluminium extrusions. The glass is fixed on such aluminium frames and that only thereafter such fully glazed panels are installed over the building. The duty paid panels used in the process of erecting curtain walls/ structural glazing are well known in market as separate commodity. 3. Learned AR elaborated the grounds of appeal and submitted that the impugned order is not sustainable. The learned Counsel for the respondent submitted that the impugned order examined the factual position relating to activities undertaken by the respondent in their factory premises as well as at the work site of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver buildings by which the external face of the building is enclosed with glass/metal so as to given appearance that the walls are made up of glass/aluminium. The glass facades were built by unitized system, semi-unitized/grid unitized systems and stick system. The impugned order examined elaborately the processes undertaken by the respondent. First, the desired system was conceptualized by creating a design and on approval of the client, aluminium extrusions are procured, surface finished and sent to the site of the concerned project. Individual aluminium frames of the fagade are fabricated on the ground at site. The glass is fixed thereupon with silicon sealant. Thereafter, such fully glazed panels are installed over the building with bra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of curtain wall on the existing structure. There is no order for purchase of glazed panels. Upon fabrication the curtain wall of glass becomes part of civil construction. In such situation it is not sustainable to hold that there is a marketable new product emerging in between. 5. The Revenue heavily relied on the decision of the Tribunal in Mahindra & Mahindra (supra). We note that in the said decision the Tribunal was dealing with tax liability on the activity of making structures of Iron and Steel under Tariff Heading 7308. It was held that parts of structures are prepared and disassembled, the members thereof will be angles, roads etc. prepared for use in such structure. These are not angles or plates merely cut or drilled. These are i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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