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2013 (12) TMI 509 - AT - Central ExciseAppropriate duty not paid on Nitrogen/Oxygen Plants - Whether fabrication of Nitrogen/Oxygen Plant amounts to manufacture and is liable to duty – Held that:- The plants were erected at the site by assembling the items - The appellant has never supplied plant in toto - the value of bought out items are not includible in the assessable value as same are neither spare parts or accessories to the items manufacture by the appellant - Nitrogen/Oxygen Plants were assembled at the customers place i.e. factory of the manufacturer not by the appellants - the appellants have not supplied the plants to their customers - the appellants have not supplied the plants but supplied only 4 items manufactured by them and they have discharged proper excise duty - the appellant is not liable to pay any duty – Thus, confiscation of plant and imposition of duty is not sustainable – Decided in favour of Assessee.
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