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2017 (12) TMI 223 - AT - Central ExciseManufacture - process amounting to manufacture or not? - appellants were manufacturing and clearing the complete electronic weighbridges comprising digitizer, load cells, girders of specific size & end use, ground plates and C.I.plates of specific size & end use, joists of specific size & end use, platform of specific size and end use, from their factory premises and were clearing the same by showing the description as Fully Electronics Weighbridge or steel structure or load cells or Batteries or UPS or Digitizer etc - appellants were procuring the orders for complete weighbridge and clearing the same in unassembled/ disassembled condition. Held that: - Some parts are manufactured by the appellants, some parts are imported and some parts are taken to site for erection and commissioning of the same in terms of the order placed upon the appellants by different customers. Moreover, some activities namely, cutting, punching, welding drilling and bending are undertaken by the job worker on steel items - the activity of cutting, drilling, punching and welding of channels and angles does not amount to manufacture. The electronic weighbridge cannot be treated as goods which is capable of being brought to the market as bought and sold as such, therefore, the appellants are not liable to pay duty on weighbridges as whole - the appellants are paying duty on parts and activity of erection and commissioning at site of the buyer undertaken by the job worker therefore, we hold that the appellants are not manufacturing complete weighbridge. The issue has been decided in the case of M/s. Ashbee Systems Pvt. Limited Shri Ashish Bhutani, Director Versus Commissioner of Central Excise & S.T., Delhi [2017 (3) TMI 1131 - CESTAT NEW DELHI], where it was held that the appellants are paying duty on the parts cleared by them and are doing erection and commissioning at the site of the buyer. Therefore, appellants are not liable to pay duty on complete weigh bridge. Appeal allowed - decided in favor of appellant.
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