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G.A.BRAHMA DEVA, C.N.B.NAIR
Elecon Engineering Co. Ltd. – Appellant
Versus
Collector of Central Excise, Chandigarh – Respondent
Per C.N.B. Nair:
These appeals raise common issues : levy of Central Excise Duty on buildings, industrial plants and structurals. The question involved in individual appeals is given hereunder:-
1.2 Appeal No. E/1885/91-B1 and E/2691/91-B1 of Elecon Engineering Co. Ltd. The demand in these appeals relates to erection of coal handling plant.
3.5 Appeal No. E/1039 to 1041/90-B1. In these appeals of M/s R.K. Khade Patil and others duty demand is on construction of new factory building, general stores and sugar godowns.
6.7 Appeal Nos. E/138/90-B1 and E/2145/90-B1 of M/s Gannon Dunkerley and Co. Ltd. relate to duty demand on civil contracts for the construction of captive power plant at Bhatinda for the National Fertilisers Ltd. and construction work for Associated Bearing Co. Ltd.
8. Appeal No. E/62/92-B1 of M/s Man Structures Ltd. The duty demand is on preparation of parts of Electricity Towers and Latis Mast.
9.10. Appeal Nos. E/485/91-B1 and E/1923/91-B1. In these appeals of M/s Jai Parabolic Springs Ltd. and Shri Kewal Singh, the demand of duty is on the setting up of factory shed.
11. E/4514/91-B1. This appeal of M/s Deccan Mechanical and Chemical Industries arises from duty demand
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