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TMI Blog2019 (1) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... ngles, channels, beams and embedded to earth, which are used for setting up of the thermal power plant and part and Parcel of the said thermal plant and do not have separate existence as such, so that it could be removed and used elsewhere as 'structurals' - Besides, as per entry 7308.50, all goods fabricated at site of work for use in construction work at site attracts nil rate of duty. Thus, Revenue could not establish through evidences that the structures which came into existence at the site of thermal power station, are movable in nature or could be dismantled and hence marketable - appeal dismissed - decided against Revenue. - Appeal Nos. E/200-206,239,240,249-251/2010 - A/88056-88067/2018 - Dated:- 12-9-2018 - Dr. D.M. Misra, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the said order, the Revenue is in appeal. 3. It is the contention of the learned AR for the Revenue that the adjudicating Commissioner has erred in arriving at the conclusion that angles, channels, beams which are fabricated and converted into structures at the site of MSEB, and used in the course of erection of thermal power station since not marketable and attached to earth, therefore, non-excisable. It is their contention that structures are fabricated from angles, channels, beams etc. emerged at the site of erection of thermal power station which itself is an excisable goods classified under Chapter Heading 73.08, therefore, duty is payable on the same. He has submitted that the learned Commissioner has proceeded on the direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich were fabricated out of angles, flats, beam plates, T-section, steel pipes, ultimately embedded to earth so as to bring into existence the entire thermal power plant which became immovable. Hence, referring to various judgments and the circular of the Board, the learned Commissioner has correctly observed that what emerged at the site during the course of fabrication of the thermal power station from steel plates, angles, channels, beams are structures and on fixing it to earth, further fabrication is carried out so as to complete the thermal power station, accordingly, not excisable. Referring to the scope and meaning of manufacture and excisable goods and referring to the clarification of the Board vide Circular No. 58/1/2002-CX dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. 7308.10 Bridges and bridge-sections 16% 7308.20 Towers and lattice masts 16% 7308.30 Doors, windows and their frames and thresholds for doors 16% 7308.40 Equipment for scaffolding, shuttering, propping or pit-proping 16% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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