9911796707
TMI Blog2001 (11) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... Towers manufactured by them are chargeable to Excise duty. Shri J.S. Agarwal, ld. Advocate, submitted that the appellants received the contract from Border Security Force for construction of steel towers in the border area of State of Rajasthan, that the height of this tower was between 60 to 75 ft. and the towers were fitted in RCC Foundation; that the raw material namely angles, channels, nuts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment that the products are chargeable to excise duty as held by the Supreme Court in the case of CCE, Jaipur v. Man Structurals Ltd. [2001 (130) E.L.T. 401 (S.C.)]. He also mentioned that the inquiry conducted by the Department at Jodhpur does not support the case of the Department inasmuch as it does not say that the towers were fabricated first at Delhi and dismantled and sent to site. Ld. Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5/86 was not claimed at the time of hearing before the Commissioner, no arguments can be made whether the benefit of notification is available to them or not. 3. We have considered the submissions of both the sides. Except the two towers in respect of which the appellants themselves have admitted that these were fabricated in their workshop at Delhi, there is no evidence to suggest that the towe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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