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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 ..... pon fabrication with bolts, nuts and brackets on the building. The said glazed panels are fabricated and fixed simultaneously as part of civil structure. There is no new marketable product as glazed panel emerging in between in the whole process. It is also clearly recorded in the impugned order that there is no purchase order for such glazed panels by the clients in the present case. In other words, the indivisible works contract talks about installation of glazed panels/curtain wall and not supply of any glazed panels - no manufacture taking place - appeal dismissed - decided against Revenue. - Excise Appeal No. 3193 of 2007 - A/50295/2017-EX[DB] - Dated:- 11-1-2017 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t glasses supplied by the client to the duty paid aluminium frames and panels with the help of sealant does not result in emergence of new product having new identity, character and use distinct from the inputs, namely, glass cut to size and aluminium frames of required dimensions. He concluded that the process undertaken by the respondent does not merit to be termed as manufacture in terms of Section 2 (f) of Central Excise Act, 1944 and as such no duty liability can be imposed on the respondent. Aggrieved by this order, the Revenue is in appeal. 2. The main grounds of appeal by Revenue can be summarized as below :- (i) parts or structures have a unique and distinct identity different from that of its raw materials and thus parts ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xact specification as per the physical requirement of the building and they are affixed as per the designs already prepared. No new product emerges as a distinct marketable commodity in this process. The learned Counsel also submitted that the reliance placed by the Revenue on the decision of Tribunal in Mahindra Mahindra (supra) is not appropriate. In the present case, the Revenue failed to establish what type of marketable distinct commodity is emerging before the same is permanently affixed to make glazed aluminium fagade fixed with glass. Simple reliance on the existence of a tariff entry cannot be reason for imposing duty. 4. We have heard both the sides and perused the appeal records. We note that the Revenue is substantially ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are designer made and cannot be put into use in any other fabrication. In other words, the aluminium frames cut to specific dimension and the glass cut to specific dimension are nothing but components and parts of glazed panels. Their assembly and erection in the civil structure does not create a new commercially marketables product. We note that Revenue has not brought out any evidence on the aspect of common marketability of specific designed components before they are affixed in the civil structure. The impugned order is only contested with reliance on the decision of the Tribunal in Mahindra Mahindra ( supra). The impugned order categorically records that the proposition that affixing of aluminium frame and glass results in a new ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute. We note that from the show cause notice it is clear that the duty demand is on glazed panels alleged to have been manufactured by the appellant at site. Para 18.1 of the notice, in fact, indicates that the new product, glazed panels, are emerging at site and in para 4, the value for excise levy is taken for the whole glazed panels including glass supplied free of cost by the client. It is clear from the averments made in the show cause notice that the Department sought to charge Central Excise duty on glazed panels. We note that such panels emerge stage by stage upon fabrication with bolts, nuts and brackets on the building. The said glazed panels are fabricated and fixed simultaneously as part of civil structure. There is no new marke ..... X X X X Extracts X X X X X X X X Extracts X X X X
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