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2017 (3) TMI 1131 - CESTAT NEW DELHIValuation - supply of bought out items as parts of weigh bridge - The Revenue was of the view that inasmuch as all the parts and components of weigh bridge are being cleared by the appellant under the cover of one invoice, the same amounts to clearance of complete weigh bridge in SKD or CKD condition - Held that: - the appellants are paying duty on the parts cleared by them and are doing erection and commissioning at the site of the buyer. Therefore, appellants are not liable to pay duty on complete weigh bridge - Further, we find that the issue whether the appellant is liable to pay duty on complete weigh bridge or parts thereof was in dispute and it was held in favour of the appellant for the earlier period. Therefore, for the subsequent period, in that circumstances, extended period of limitation is not invokable - appeal allowed - decided in favor of appellant.
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