9911796707
TMI Blog2004 (8) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... in this appeal is, the excisability of Electro-Static Precipitators fabricated and erected by the appellants herein (who are manufacturers of cement) in 1983-84. According to the appellants, ESPs are not goods on which excise duty is leviable as they are immovable property, while according to the Revenue, ESPs are goods falling for classification under Tariff Item 68 of the erstwhile Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the casing; the clean gas flows out of the ESP casing through the outlet port and is discharged into the atmosphere. The ESPs are embedded on concrete foundation as seen from the photographs produced before the authorities below and the fact of civil work is also accepted by the adjudicating authority who, however, has held that in the absence of any evidence that ESPs cannot function without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note that reliance placed by the appellants on the CBEC Circular No. 58/1/2002-CX dated 15-1-2002 in which it has been held that if items assembled or erected at site and attached by foundation to earth cannot be dismantled without substantial damage to its components and thus cannot be reassembled, then the items could not be considered as moveable and will, therefore, not be excisable goods, is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the ratio of the Supreme Court's decisions in the case of Triveni Engg. Indus. Ltd., supra, and T.T.G. Indus. Ltd., supra, and in the light of the CBEC's Circular, supra, we hold that the ESPs fabricated and erected by the appellants herein are not 'Goods' liable to excise duty, set aside the impugned order by which duty demand of Rs. 8,25,820/- has been upheld and allow the appeal. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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