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2016 (11) TMI 48 - CESTAT NEW DELHI

2016 (11) TMI 48 - CESTAT NEW DELHI - TMI - Valuation - bought out items - Non-inclusion of value of control panel used for Hot/ Wet Mix Plant - Held that: - The said bought out items cannot be added to the value of their other components of plant without establishing that such a plant has been manufactured and marketed by the main respondent - Decided in favor of the assessee. - E/52128, 52140, 52141/2016 & E/1526/2008-EX[DB] - Final Order No. 53839-53842/2016 - Dated:- 21-9-2016 - Mr. S.K. Moh .....

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ntained by the main respondent the Revenue entertained a view that they have not discharged excise duty on control panel cleared by them to their customers. The ground for demand is that the said control panels are very much part of the Hot/ Wet mix plant and as a manufacturer of Hot/Wet mix plant the respondent should have included the value of the control panel while discharging the Central Excise Duty. The original authority confirmed the demand for ₹ 35,28,836/- and imposed equal amoun .....

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4. The main respondent discharged Central Excise Duty on various items manufactured and cleared by them. However, they failed to discharge duty on the value of control panel. He further reiterated that the wet/hot mix plant erected at site should be considered as an excisable goods and accordingly, the value of control panel should be subjected to duty. 5. We have heard both sides and examined the appeal records. The first point we notice is that the main respondent, was manufacturing and cleari .....

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