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P.G.CHACKO, P.KARTHIKEYAN
Cheran Spinners Ltd. – Appellant
Versus
Commissioner of Central Excise, Coimbatore – Respondent
Per P. Karthikeyan :
M/s. Cheran Spinners Ltd. (Appellants), Erode are in appeal against an order passed by the Commissioner of Central Excise (Appeals), Trichy.
2. The issue involved in the instant appeal is exigibility to excise duty of the activity of assembling a Generator Set at site by the assessee using bought-out components. Vide Final Order No. 1624/99 dated nil, the Tribunal had remanded the issue for fresh adjudication in the light of the judgments of the apex Court in the case of Mittal Engineering Works (P) Limited Vs. CCE, 1996 (17) RLT 612 (SC)=1996 (88) ELT 622 (SC), Sirpur Paper Mills Limited Vs. CCE, Hyderabad, 1997 (23) RLT 886 (SC)=1998 (97) ELT 3 (SC) and the decision in Triveni Engg. Works Ltd. Vs. CCE, Allahabad reported in 1996 (15) RLT 697 (CEGAT)=1996 (88) ELT 238 (T).
3. Before the Commissioner (Appeals), the assessee had submitted that bought-out duty paid parts had been erected piece by piece at the site after constructing the platform. The Generator Set had come into existence only after its erection and installation and was not first assembled and then erected. Therefore, the Generator Set assembled at the factory of the assessee was not goods and t
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