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2018 (7) TMI 1519 - AT - Central ExciseValuation - turnkey projects - inclusion of value of the accessories in assessable value - whether the valuation of the transformer adopted by the appellant basing reliance on chartered accountant certificate, cleared to self for executing HVDs works under turnkey project is correct or otherwise, as there were price schedules in the agreement with APSPDCL? - whether the cost of accessories under dispute to be included to the price of transformers or otherwise? Held that:- It can be seen from the invoice and the Chartered Accountant Certificate, appellant had discharge the Central Excise duty at the higher assessable value then as certified by the Chartered Accountant - The discharged duty liability by the appellant on specimen invoice reproduced above seems to be inconsonance with the law. It is undisputed the transformers were used for erection at the project site deeming it as self consumption. The Tribunal in the case of Blue Star Ltd., [2016 (12) TMI 1518 - CESTAT MUMBAI] has come to a conclusion, which goods cleared on self basis to the site of the customer, valuation done should be in accordance with the provisions of Section 4(1)(b) of the Central Excise Act, 1944. The demand for the differential duty from the appellant is unsustainable and liable to be set aside - appeal allowed - decided in favor of appellant.
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