2017 (6) TMI 902

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..... on and steel structures not being goods will not fall under Heading 73.08 of the Excise Tariff. The structurals after fabrication become immovable property and not capable of being shifted - The Larger Bench in the above decision has observed that when the structural are fixed to the earth they are not excisable. Appeal dismissed - decided against Revenue.
Ms. Sulekha Beevi C.S., Member ( Judicial ) And Shri V. Padmanabhan, Member ( Technical ) Shri S. Nagalingam, AC (AR) for the Appellant Ms. Cynduja Krishnan, Advocate for the Respondent ORDER Per Bench The above appeal is filed by the department against M/s. M.R. Krishnamoorthy Co-operative Sugar Mills Ltd. who was a co-noticee in the proceedings. After due process of law, the ori .....

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..... e the fabrication of alleged structurals was done. In the show cause notice, only penalty has been proposed against the respondent herein. The duty demand has been raised against M/s. Saba Engineering Pvt. Ltd. and M/s. Suresh Fabricators Ltd. who conducted the work of fabrication / erection in the factory of the respondent. 4. The issue whether the structurals fabricated at the site are liable to duty was a contentious issue during the relevant period which travelled upto the Larger Bench of the Tribunal and the Larger Bench in the case of Mahindra & Mahindra Ltd. Vs. Commissioner of Central Excise, Aurangabad & Ors. as reported in 2005 (190) ELT 301 (Tri. LB) answered the question. The Larger Bench held as under:- 15, 16 "15. For the f .....

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..... Bench for disposal." 5. In the impugned order, the Commissioner (Appeals), has held that structurals after fabrication become immovable property and not capable of being shifted. In the Order-in-Original, the adjudicating authority has categorically held that the steel structural after fabrication are permanently attached to the earth and form part of the roof and import rigidity to the roof of the sugar godown constructed within the licensed area of the respondent and therefore ceased to be goods. That they cannot be brought to the market for being bought and sold and are permanently attached to the earth by columns which in turn are embedded to the earth and therefore are not excisable. 6. The Larger Bench in the above decision has obs .....

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