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question raised in this appeal is whether Electric Overhead Traveling (EOT) Cranes are liable to excise duty or not. In the order under appeal ... activity of the appellant in the manufacture and clearance of the complete crane in semi-knocked down condition or is manufacture of crane parts

blast furnace and are brought to site and physically lifted by a crane and landed on the cast house floor 25 feet high near ... dismantled into parts and brought down to the ground only by using cranes and trolley ways considering the size, and also considering the fact that

equipment, other sugar machinery, cane unloading equipment and power plant), weight bridges, cranes, chimneys turbines and boilers (including the foundations, superstructure and roofing thereof) pertaining