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TMI Blog2018 (6) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... The facts in the said case are totally different. Since Revenue has failed to produce any evidence regarding movability and marketability of the said fire heater, demand do not sustain - appeal allowed - decided in favor of appellant. - Appeal No. E/335/09 - A/86536/2018 - Dated:- 25-5-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) And SHRI RAJU, MEMBER (TECHNICAL) Shri Prasad Paranjape, Advocate for Appellant Shri H.M. Dixit AC (AR) for Respondent Per: Raju This appeal has been filed by M/s Larsen Toubro Ltd. against order confirming ' demand of duty on 'Fired Heater' fabricated at site. 2. A show-cause notice was issued to M/s Larsen Toubro Ltd. in respect of various fabrications and installatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition, it is also clear that the parties are aware about the exciseability of on site fabrication, which was excluded from the value and L T was required to consult on this I-natter with BPCL. However, L T have not submitted any documents evidencing their consultation with BPCL and also the basis for arriving at the conclusion of excisability or otherwise of the components manufactured/fabricated at site. I have no hesitation to conclude that Fired Heater is an independent equipment/ component entirely manufactured/ fabricated at site, having an identity distinct from the inputs gone into its manufacture and commercially known as such in trade parlance. The Fired Heater, so fabricated, is movable and marketable and is mounted upon the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d resting on civil foundations and the machinery as existing is operated with the civil structural consisting of RCC and steel. The entire process machinery emits lot of heat, steam and noise and it is difficult to imagine the process machinery without the civil foundation. 3.1 The grounds of appeal incorporated the technical note submitted by the appellant to the Commissioner wherein the following has been asserted: - In view of its huge size and transportation constraint, the Fired Heater cannot be fabricated at shop and has be to built at the site on the foundations. L T procured plates, structural steel and other components I hardware. required for the Heater. Some material like pipes and fittings required for the Heater coils ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations. L T procured plates, structural steel and other components / hardware. required for the Heater. Some material like pipes and fittings required for the Heater coils were given as free issue by customer The Heater structure consisting of casing walls with supporting members were fabricated on the civil foundations, constructed by BPCL. The structural panels so fabricated were than erected sequentially. The platforms and ladders of the Heater were also fabricated from structural material and erected along with the Heater structure. In parallel, the radiant convection coils were fabricated from pipes fittings inside the radiant section and then erected. The stack and ducts were fabricated from plates/ structural and than erected. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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