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TMI Blog2023 (8) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... . for fabrication and supply at Tehri Site and load testing of 160/5 M.T. capacity gantry crane as a total package of the Tehri Hydro Electric Project. The appellant undertook fabrication of job in terms of specification and requirement of aforesaid buyer and thus removed partially processed fabricated steel structures from its factory destined for the project site on turnkey basis for use of the same at the project site for manufacture of Gantry Crane. The appellant cleared this fabricated steel structures being unfinished goods having no independent commercial identity and not marketable as such cleared to the site without payment of duty by treating the same not being goods within the meaning of Central Excise Act, 1944, the revenue is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id raw materials and components either purchased from the market or supplied by its customers. As primarily a contracting company, the petitioner undertakes turnkey projects on contract basis all over the country. The petitioner's customers are mostly the Public Works Department of the State Governments, State Electricity Boards and occasionally some Public Sector Undertakings. 2. The petitioner claims that it has been fabricating its products mentioned above not in their full forms, but only in parts which are then taken to the different sites for being assembled into whole by process of welding and fixing with bolts and nuts. The parts so fabricated would all be to the specifications stipulated by the customers to suit their projects o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this issue is fairly settled. With respect and with no hesitation, we follow the dictum of the Supreme Court and hold that the goods manufactured by the petitioner, as has been analysed by the Department, are not liable to excise duty." 5. As in the case of Thungabhadra Steel Products Ltd. (supra), the Hon'ble High Court has held that the parts which has been cleared by the appellant are inter-mediate parts of final product consisting of all raw materials becomes the final structure which is identifiable, therefore, on the clearance of this intermediate parts, no duty is leviable. Therefore, following the said decision, as the appellant has cleared the above said parts being intermediate product for fabrication of the entire structure, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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