Customs, Excise and Gold Tribunal - Delhi
Pawar Construction Co. vs Commissioner Of C. Ex. on 29 July, 1999
Equivalent citations: 2002(146)ELT367(TRI-DEL)
ORDER Lajja Ram, Member (T)
1. These are two appeals filed by (1) M/s. Pawar Construction Co., and (2) M/s. Gurdeep Construction Co., being aggrieved by two different orders passed by the Collector of Central Excise, Chandigarh. In both these appeals, matter relates to the fabrication of structurals, in the premises of M/s. Ropar Thermal Project. In both the matters, the adjudicating authority had taken similar view that the columns, beams, trusses etc., fabricated by these Contractors were excisable and dutiable, under Heading No. 73.08 of the Central Excise Tariff.
2. When the matter was called, no one appeared for the appellants. The notice for the hearing had been received back undelivered with the Postal remarks 'the Company is not available at the given address'. As these are old matters in which the show cause notices were issued in the year 1992, we are proceeding to deal with the matters on merits after hearing Shri Ashok Kumar, Id. JDR.
3. The issue for reconsideration is whether the structurals i.e., columns, beams, trusses etc., fabricated from the M.S. plates, M.S. Channels, M.S. Beams, M.S. Round bars, M.S. Pipes etc., were manufactured products for purposes of levying excise duty. The process as undertaken by the Contractors out of the material supplied by the main Contractor was of cutting, welding, jointing, drilling and assembling as per the designs.
4. Shri Ashok Kumar, Id. JDR, fairly submitted that the matter was covered in favour of the appellants by the Tribunal decision in the case of Elecon Engg. Company v. C.C.E., Chandigarh [1999 (107) E.L.T. 337 (T)].
5. We find that the matter is covered by the aforesaid Tribunal decision. We allow both these appeals and order accordingly.