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2017 (4) TMI 498 - AT - Central ExciseValuation - includibility - bought out items and other manufacturing activity carried out at the site - The department's contention is that all the bought out items and other activity carried out at the site should be added in the assessable value of the manufactured goods - execution of the composite project for manufacture and supply of LPG Bullets and erection and installation of the same at the site - Held that: - all these elements such as bought out items are undisputedly supplied from the supplier to the site. It is not taking part in the manufacture of LPG Bullets but are used only for erection and installation of LPG Bullets at site. The said activity of erection and installation, is not amount to manufacture - if at all any activity by any imagination is amount to manufacture, by virtue of immovability of LPG Bullets, the activities at site cannot be charged to excise duty - demand set aside - appeal allowed - decided in favor of assessee.
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