Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

CCE Delhi -I Versus K.C. Mittal, Nipun Sehgal, PNC Construction Co. Ltd. and Shiv Shakti Engineering Works

2016 (11) TMI 48 - CESTAT NEW DELHI

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 bee .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ran, Member (Technical) Present for the Appellant : Mr. G.R. Singh, D.R. Present for the Respondent: Mr. Naveen Mullick, Advocate ORDER These four appeals are directed against Order-in-Appeal dated 10.04.2008 passed by the Commission (Appeals), Delhi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ntertained 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 p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

osed various penalties on the other three respondents under Rule 26 of Central Excise Rules, 2002. 2. On appeal vide the impugned order the Commissioner (Appeals) set aside the Original Order and allowed all the appeals. Aggrieved the Revenue preferr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cise 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 accordi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

x plant. In terms of purchase order, they also supplied certain items like control panel, which are bought out, to the customers. At the time of erection/commissioning of the said plant, admittedly the main respondent is not engaged in the manufactur .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

control panel used for Hot/ Wet Mix Plant. We have perused the impugned order which examined the facts of the case in detail. The Id. Commissioner (Appeals) held that the Department had .failed to discharge the onus of establishing that the appellant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version