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2017 (8) TMI 1156 - AT - Central ExciseValuation - includibility - value of bought out items - whether the value of bought out components such as, nuts and bolts etc., which are supplied along with panels manufactured by the assessee are required to be included for the purposes of charging excise duty? - Held that: - excise duty is leviable on goods manufactured. The bought out items in the present case have been supplied along with the goods manufactured in the factory only for convenience of the customers for the purpose of erection and installation - similar issue decided in the case of Commissioner of Central Excise, Trichy Vs Neycer India Ltd. [2015 (5) TMI 494 - SUPREME COURT], where it was held that the Tribunal has rightly declined to add the value of the aforesaid components which are not the part of flushing cistern manufactured by the assessee - appeal allowed - decided in favor of appellant.
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