skins, whether in a raw or dressed state; (iv) [ iron and steel, that is to say,- (i)[pig iron, sponge iron and]cast iron including ... steel bars (rounds, rods, squares, flat, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths; (v) steel structurals
Revenue'] can be crystallized thus:
Whether the Iron and Steel structures manufactured and used
captively in the factory for installation of the Sugar manufacturing ... view of this,
the assessee started the manufacturing of iron and steel structures,
after purchasing excise duty paid iron and steel sheets, angles, nuts
include immovable structure. The heading obviously includes structures, parts of structures, or articles prepared for use in structures in their state of moveability when they ... manufacture of structures, part so structures or articles prepared for use in structures cannot vanish by fixing them on a structure embedded in land
Schubert as follows:
"Structural Angle: This is one of the conrnon standard structural sections.
Structural Shapes: Steel roiled to standard sections is widely used ... appellants have to transport raw steel from Bokaro Steel Plant and to keep account of the raw steels issued to them. This established that
Central Excise Tariff as Capital Goods. The structural steel were used by the assessee for supporting various plant and machinery. It is claim ... assessee that the said structural steel was used as part of capital goods i.e. plant and machinery therefore credit is admissible. The Adjudicating authority
find that the launching trusses are trusses, which are steel structures fabricated from structural steel, with sophisticated equipment, moving forward on bridge piers span ... fabricated for use in a structure to support its roof. In architecture and structural engineering, a truss is a structure consisting of straight slender member
architecture and structural
engineering is a structural element that transmits,
through compression, the weight of the structure
above to other structural elements below, in other ... special steels of any of the above categories;
(x) steel melting scrap in all forms including steel skull,
turning and boring;
(xi) steel tubes, both
expression 'similar structures' the statute contemplates structures like but not identical with a bridge structure or any other structure specifically mentioned. The common ... bridge structure or is a structure similar to bridge: It is plain that structure similar to any of the structures specified in item
expenditure incurred in the conversion of structural steel into steel
structure forms part of the cost of production and that the same
form part ... conversion of structural steel into steel structure by fabrication
work. The respondent no. 2, therefore, took a view that it is the
steel structure which
expenditure incurred in the conversion of structural steel into steel
structure forms part of the cost of production and that the same
form part ... conversion of structural steel into steel structure by fabrication
work. The respondent no. 2, therefore, took a view that it is the
steel structure which
