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TMI Blog2018 (8) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... riveni Engineering & Industries Ltd. Vs. CCEx. [2000 (8) TMI 86 - SUPREME COURT OF INDIA], the installation of turbo alternator on the platform specially constructed on the land cannot be created as a common base, therefore, such alternator would be immovable property as such, it cannot be excisable goods falling within the meaning of heading 8502 of the Central Excise Tariff Act, 1985. Demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e electrical items are not essential part of CTC machine, as the same are not manufactured by the assessee, inasmuch as the test as to whether a particular part/segment/component is essential or not, does not depend on whether the particular part/segment/component is manufactured by the assessee or the same is bought from outside. The evidence on record indicates that the parts/segments/components ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reated as a common base, therefore, such alternator would be immovable property as such, it cannot be excisable goods falling within the meaning of heading 8502 of the Central Excise Tariff Act, 1985. The CTC machine involved in the present case is not comparable with a turbo alternator and mere fixing of the CTC machine through the earth to minimize wobbling or for increasing the efficiency/perfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have heard the ld.D.R. for the Revenue, who reiterated the grounds contained in the appeal memorandum as discussed above and impressed upon the order, which is required to be set aside in view of the aforesaid grounds. 5. On the other hand, the ld. Consultant appearing on behalf of the respondent, supported the impugned order and stated that the impugned order has been passed on considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this order of the Appellate Commissioner (Appeals) has been accepted by the Committee of the Commissioner and therefore, he has followed the same only to maintain the uniformity of the decision made by the Revenue. In view of the above, we reject the Department s Appeal and uphold the order passed by the Adjudicating Authority. (Operative part of the Order was pronounced in the open Court.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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