MAHAVIR ALUMINIUM LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE issue involved in this Appeal, filed by M/s. Mahavir Aluminium Ltd., is whether they have manufactured aluminium doors and windows at the basement of the site.

(2.) SHRI V.P. Goyal, learned Advocate, submitted that the Appellants manufacture aluminium bars, rods, profiles, pipes and tubes, frames for door, windows, thresholds for doors and structures, etc. In their factory at Bhiwadi, Rajasthan; that their Architectural Aluminium Products Division (AAP Division), New Delhi is engaged in execution of work of supply and fixing of aluminium doors and windows in various States; that AAP Division, after finalization of the contract with the Building Owners, prepares design/sizes of the aluminium sections for doors and windows which are supplied by their Bhiwadi factory on payment of duty and are received at AAP's Godown at Gurgaon/storage space provided by the building owner at site; that sub -contractors are engaged for the execution of the work; that the contractors first install window/door frames by embedding them in the walls and thereafter on alignment window/door leaves, these are attached to the frames and Lock, handles screws. Glass sheets, procured from market are fixed to the windows/doors.

(3.) THE learned Advocate submitted that they enter into contracts for design, supply and erection and installation of openable as well as sliding type aluminium doors and windows; that doors and windows are designed for each building by the architect to Impart a distinctive look to the building; that based on the sizes of doors and windows, Civil Contractor make openings in the walls of building; that the aluminium sections are cut and joined together using aluminium angle cleats and screws at the corner; that other frames and shutters panels also known as door/window leaves are made in Bhiwadi Factory and are despatched against payment of excise duty to the premises of the Customers; that invoices (e.g. at Page 291 of the Paper book) clearly describes the goods cleared from the factory as window/door frames; that other accessories such as screws, rawl plugs, hinges, locks, handles, tower bolts, gaskets, aluminium beading, add on Sections Silicone Sealant, door stopper and glass are purchased from the market and despatched to the site; that outer frames, shutter panels and accessories are taken to each floor in the building; that first the outer frame is placed in the opening and is checked and corrected for proper location, plumb (vertically) and level (horizontally) which is known as process of alignment of the frame, that thereafter holes are drilled in the frame which go into the jambs (vertical sides), Gill (bottom side), Intel (top side) of the opening; that the frames are fixed using rawl plugs and wooden screws; that thereafter shutter panels are placed in position in the frames followed by fixing of panels to the outer frames using hinges; that then the glass is cut according to size of shutter panel and is held in position using cut to size aluminium beading and gasket; that then other accessories are fixed as required and finally silicon sealant is applied from inside and outside of door/window unit to make unit water tight. The learned Advocate contended that these are neither "goods" not "marketable" as held by the Supreme Court in the case of Municial Corporation of Greater Bombay v. Indian Oil Corporation, AIR 1991 SC 686 wherein the Apex Court has laid down the test of permanently as under: