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2017 (12) TMI 1305 - AT - Central ExciseSSI exemption - works contract service - The fixtures assembled at the site were considered by the department as the manufactured goods and accordingly, the value of such fixtures were added to the assessable value of the furniture sold from the factory and the benefit of SSI Notification dated 01/03/2003 was denied to the appellant company - Held that: - the fixtures erected at the customer’s site cannot be considered as loose furniture, for the purpose of levy of Central Excise duty. Thus, the value of such fixtures cannot be included in the assessable value of loose furniture for the purpose of computation of the SSI threshold limit - appeal allowed - decided in favor of appellant.
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