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2016 (1) TMI 201 - AT - Central ExciseSSI Exemption - valuation - clandestine removal of goods - allegation on the basis that appellant issued parallel invoices for bought out items and did not include the value of bought out items in the value of manufactured goods. - manufacture of beer/IMFL machinery and storage tanks for storing/processing beer - The appellants defended the notice contending that each tank is made as per requirement of the buyer and cannot be used by another buyer. Held that:- Apparently the invoices are not issued from same book. The learned counsel has explained this stating that in the cases where bought out items were supplied the invoices in one book was issued and then when manufactured tanks were cleared without bought out items invoices from another book was being issued by the accountant. On checking the description of goods in these invoices we have to say that this explanation is satisfactory. Further, merely because the invoices issued did not follow their sequential number it is not sufficient to hold that these are parallel invoices. The figures in these invoices tally with accounts. Further the department has investigated with the transporters M/s. Doors Transport Ltd. No discrepancy was detected. The allegation that appellant suppressed facts by issuing parallel invoices is factually wrong. Inclusion of value of bought out items in the Gross Value - Held that:- The bought out items are used for erection/installation of the tank in the buyers premises and to connect the tank/machinery to other parts of brewery plant. The bought out items are also as per specifications of each tank. The tank and bought out items along with other machinery goes to form the brewery plant. The photograph of the plant with tanks was placed before us. On the look of these photographs, we have to say that the brewery plant is a massive structure and if once structured and fixed to the ground, it cannot be dismantled and transported without damaging it. Therefore, the case of the department that appellants manufactured complete plant and the bought out items are part of the complete plant manufactured by the appellant is untenable. - the plea of the appellant that bought out items are not part of the excisable goods is acceptable. - Decided in favor of assessee.
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