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Cce vs Ispat Alloys Ltd. (Balasore Alloys ... on 19 July, 2006 cites

Mysore Rolling Mills (P) Ltd vs Collector Of Central Excise, Belgaum on 18 February, 1987

11. The contentions raised before the Larger Bench were of identical nature. It was contended on behalf of the respondent/assessee that, conversion of parts like angles, shapes, sections etc. into structures, when it emerges as an immovable property, did not satisfy the test of marketability, because they became part of the immovable structure. The decision in Aruna industries v. Collector of Central Excise, (supra) and other cases were cited and the test of marketability was pointed out. It was also submitted that process of cutting, drilling holes etc. did not amount to manufacture. (See paragraph 7 of that judgment).
Supreme Court of India Cites 3 - Cited by 22 - M Rangnath - Full Document

Mahindra And Mahindra Ltd. vs Cce [Alongwith Appeal No. E/2691/91 ... on 18 November, 2005

7. The learned authorized representative for the appellant/Revenue submitted that, the issues involved in this appeal are directly covered by the decision of the Larger Bench in Mahindra & Mahindra Ltd. v. CCE , and that it was not open for this Division Bench to take a different view of the matter. She drew our attention to the relevant record and the said decision of the Larger Bench of this Tribunal to point out that the three issues raised before the adjudicating authority by the respondent/assessee were all squarely covered by the judgment of the Larger Bench answering the questions referred to it by holding that, the immovable iron & steel structures, not being goods, will not fall under Heading 73.08 of the Central Excise Tariff; that the structures or parts thereof mentioned in Heading 73.08 in their movable state will be subject to excise duty under Heading 73.08 notwithstanding their getting permanently fixed in the structures; and that the plates, rods, angles etc. and the like prepared for use in structures of the types covered under Heading 73.08 will also be excisable goods subject to duty in their pre-assembled or disassembled state.
Customs, Excise and Gold Tribunal - Delhi Cites 54 - Cited by 37 - Full Document
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