VIKRAM SUPER CEMENT Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) M /s. Vikram Super Cement (Appellants) have been served show -cause notices dated 26 -7 -90, 19 -9 -90, 28 -11 -90, 20 -3 -91 and 1 -7 -91 seeking recovery of duty demand of Rs. 68,39,943/ -. The said show -cause notices were confirmed by order -in -original dated 29 -8 -2002.

(2.) THE appellants are engaged in the manufacture of cement falling under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985. The present dispute relates to the demand of duty on various structural items fabricated at site of their factory by various contractors to erect therein a cement manufacturing plant.

(3.) THE present dispute relates to the demand of duty on various structural items like platform, supports, sheds, ladders, cable cases, towers, gantries, walkways, hoppers, cyclones, flanges, ducts, discharge hood, chutes etc. classifiable under sub -heading No. 7308.90 and sub -heading No. 8485.90.