UPTRON POWERTRONICS LTD Vs. COLLECTOR OF CENTRAL EXCISE
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Click here to view full judgement.
S.K. Bhatnagar, Member (T) -
(1.) THIS is an appeal filed against the order of Collector of Central Excise, Meerut.
(2.) THE learned counsel stated that the Appellant M/s. Uptron Powertronics Limited are a Government of U. P. Undertaking, promoted by the UP Electronics Corporation Limited, Lucknow, a wholly owned corporation of Government of Uttar Pradesh. M/s. UP Electronics Corporation holds 75% equity share capital in the company. The company was incorporated in April 1977 and commenced manufacturing operations as a small scale unit in December 1979. Appellant company is engaged in the manufacture of high technology power electronics equipments like, power plants, Battery chargers, switching cubicles, UPS systems, Float Rectifiers, Servo Controlled Voltage Stabilizers, compressor Driers etc. - All these equipments are tailor -made/custom built for customers viz. P&T, Indian Telephone Industries, Bharat Heavy Electricals Limited, Thermal Power Stations, Naval Projects etc.
(3.) APPELLANT company manufactures power plants etc. They are custom built items which are manufactured according to the prescribed specifications of respective customers' purchase order in hand/orders in pipe line (against those tenders which have already been opened). Hence, the items manufactured by the company are usable only by the particular customer for whom they are manufactured and do not have any alternative user and as such are incapable of being sold to any other party.
Each machine/equipment is allotted a separate serial number for purposes of identification of the customer for whom it is being manufactured and for monitoring its completion. After the manufacture is completed, test call letters are issued to the concerned customers, inspectors.;
Copyright © Regent Computronics Pvt.Ltd.