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2022 (3) TMI 1255 - AT - Central ExciseValuation - inclusion of value of bought out items in the assessable value or not - value of bought-out item which has not come to the factory of the appellant and directly gone to the place of the customer - HELD THAT:- The facts of the case are not in dispute that electric motors are directly supplied to the customers by the manufacturer thereof either on behalf of the appellant or on behalf of the customers or purchased by the customers themselves. The issue has been squarely covered by the Tribunal in the case of M/S. CHEEMA BOILERS LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, CHANDIGARH [2018 (4) TMI 1157 - CESTAT CHANDIGARH] where it was held that 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. In these circumstances, it is held that the value of bought out item which has gone directly to the customer place is not includable in the assessable value of PD Pumps - appeal allowed - decided in favor of appellant.
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