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2010 (12) TMI 390 - CESTAT, KOLKATADemand - Misdeclaration of value - Appellants are engaged in the manufacture of tea dryers which are cleared as Tempest Combination Tea Dryer from the factory of production at Tezpur under the cover of invoices mentioning different specifications - Held that: - In respect of the parts which are procured and supplied by the head office at Kolkata which had not gone into the factory at Tezpur and directly sent to the tea estates we find as the same are not cleared from the factory of production at Tezpur as parts of machine therefore are not liable for central excise duty as the same are to be treated as traded item. - Heater is not essential part of the machine manufactured and cleared by the Appellant. Commissioning and installation is not part of manufacture and also over-hauling of machine does not amount to manufacture therefore the demand in this respect is not sustainable - In respect of bought out items the value of which is to be added to the assessable value of the machine, the Appellants are entitled for credit in accordance with law - Decided in the favour of assessee
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