New Central Jute Mills Co. Ltd vs The Assistant Collector Of Central ... on 8 September, 1970
4. The appellants are Public Sector Undertaking manufacturing various engineering items. The dispute relates to supply of Turbo Generator sets under 18 contracts to various customers. The period of dispute is from 1977 to November, 1996. He submitted that whether assembly of Turbo Generator sets at site amounts to manufacture or not is an issue to be considered. In other words whether they are excisable goods or not. He said that the Commissioner (Appeals) while holding that they are excisable goods relied upon the decision in the case of Triveni Engineering & Indus. Ltd. v. Commissioner of Central Excise Allahabad In that case, it was held that turbo generator sets not to be regarded as immovable property since turbine and alternator not permanently embedded to earth but fixed to platform embedded to earth. The view taken by the Tribunal has been reversed by the Apex Court has Accordingly, installation or erection of turbo alternator on the platform specially constructed on the land cannot be treated as a common base, therefore, such alternator would be immovable property as such it cannot be 'excisable goods' falling within the meaning of Heading 85.02 of Central Excise Tariff Act, 1985. In view of the ruling given by the Apex Court on this issue. Shri Jain appearing for the Revenue has nothing to argue further.