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2018 (4) TMI 1157 - AT - Central ExciseManufacture - Valuation - includibility - bought out items - case of appellant is that they are not clearing Boilers from their factory. In fact they are clearing parts from the factory and paying duty thereon - N/N. 6/2006 - CE dated 01.03.2006 - Held that: - The appellant is clearing parts from factory to the site and certain bought out items are also directly supplied to the site from various vendors, on payment of duty. It is a fact on record that boiler in question emerges at site which become an immovable property, which is not excisable goods therefore, not leviable for duty. As the Boilers on which the Revenue is demanding duty are not excisable goods therefore, the question of payment of duty does not arise. Further, bought out items have never came to the factory of the appellant and the appellant is liable to pay duty only on the goods manufactured by them. In that circumstance, for the bought items, the appellant is not required to pay duty. Appeal allowed - decided in favor of appellant.
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