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TMI Blog2009 (10) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per: M. Veeraiyan, Member (T) (For the Bench)]. - This is an appeal against the order of the Commissioner (Appeals) No. 86/CE/Appl/DLH-IV/2005 dated 14-10-09. 2. Heard both sides. 3. The appellant, a manufacturer of excavator loaders and earthmoving machinery have been availing the Cenvat credit of the duty paid on inputs and capital goods. They were selling Escorts J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,148/- and also imposed equal amount of penalty under Section 11AC. Commissioner (Appeals) upheld the order of the original authority. 4. Learned Advocate submits that inasmuch as the duty has been paid on composite value of the excavator loaders along with spares, the question of demanding separately duty on the spares does not arise. If duty on spares is to be demanded separately, then the valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kits have been supplied along with excavator loaders, they do not become part and parcel of the excavator loaders. The Department's contention that the said spares have not been used in the manufacture of final products deserves to be accepted. At the same time, the submission of the learned Advocate that after charging duty on the composite price at rate applicable to the excavator loader, deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue requires to be apportioned between the value of excavator and value of spare parts /extra spare parts. This exercise has not been done by the original authority. To enable the same, we set aside the orders of the lower authorities and remand the matter to the original authority to consider the matter afresh and to determine the value of excavator end to determine the duty liability accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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