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2018 (4) TMI 902 - AT - Central ExciseValuation - inclusion of bought out items in assessable value - The case of the department is that nuts, bolts and other accessories supplied directly to the site, the value of the same should be included in the value of the towers - Held that: - the appellant is engaged in the manufacture of transmission line towers. The entire activity of the manufacturing is completed without the need of nuts bolts etc. The bought out nuts bolts were sent directly from the supplier to the customer’s site. Therefore, the same is obviously not taking part in the manufacture of the final product of the respondent. Any additional consideration can be included in the assessable value of the goods manufactured and sold - In the present case, the goods in question is transmission line towers, which is manufactured and sold by the respondent. The nuts and bolts etc. are optional item which is sold as a bought out item to the customers, which is nothing but a trading activity. Therefore, the same cannot be considered as extra consideration towards the manufacture of excisable goods produced by the respondent. The value of nuts bolts etc. is not includible in the assessable value of the transmission line towers manufactured by the respondent - appeal dismissed - decided against Revenue.
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