TMI Blog2012 (5) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... mer’s site. The respondent was discharging duty on the DG sets at the time of clearance from the factory. As installation/erection and commissioning at customer’s site was under the separate contract, therefore we find no infirmity in the impugned order and it cannot be considered towards the assessable value of the DG sets - Decided against Revenue. - E/1443/2004 - A/486/2012-WZB/C-II(EB) - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... site it becomes immovable property. In the Board Circular No. 643/34/2002-CX., dated 1-7-2002 it is clarified that if a machine is cleared from factory on payment of duty and later on taken to the premises of the buyer for installation/erection and commissioning into an immovable property no further duty would be payable. If the expenditure on erection, installation and commissioning has been incu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te when it left the factory of the appellants and that it was by the process relating to erection and commissioning that resulted in becoming complete. As such the ratio of above mentioned CEGAT judgment is squarely applicable in this case. 6. In view of above I am inclined to admit the appeal filed by M/s. Kirloskar Oil Engines Ltd., Large Engine Plant, A-11/1, MIDC, Ambad, Nasik with consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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