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2018 (5) TMI 1202 - AT - Central ExciseValuation - erection of towers - The department opined that the value of the bolts and nuts, mild steel, washers etc. have to be included in the assessable value for the purpose of determining duty - Held that: - the identical issue has come up before the Tribunal in the case of Himalaya Asbestos Cement Products P. Ltd. Vs. CCE, Jaipur [2018 (3) TMI 97 - CESTAT NEW DELHI], where it was held that Since this material is not manufactured by the appellant but only supplied alongwith pipes, we are of the view that there is no mandate for including the value of such joining material. The value of bolts and nuts is not required to be included for the payment of excise duty especially when such bought out items were used at the site for creating immovable property. Appeal allowed - decided in favor of appellant.
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