2006 (6) TMI 50

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..... d 16.10.03 confirming demands on bought out items like nuts and bolts which were used, in the erection of towers. The appellants have prayed for decision on merits. The bench requested consultant Shri Venkatesh to assist in the matter. On going through the records and citations he stated that the issue is covered in assessee's favour by the judgment of this bench rendered in the case of Supercold .....

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..... are removed to site and also bought out finished/installable goods procured from market and directly removed to site then duty cannot be levied on such bought out items. 3. On a careful consideration, we are satisfied that the order confirming demands on bought out items is not correct in the light of the judgments cited supra. The impugned order to this extent is not legal and proper. The same .....

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