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2017 (1) TMI 154 - CESTAT MUMBAI

2017 (1) TMI 154 - CESTAT MUMBAI - TMI - Valuation - amount on account of spot fabrication for all LPG Bullets should from part of assessable value or not? - time bar - Held that: - the entire demand has been dropped by the adjudicating authority and upheld by the Commissioner (Appeals) on the ground of limitation even though some observation was given by the adjudicating authority and Commissioner (Appeals) on the merits of the case but the demand does not survive and same stand dropped. Since .....

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l) Shri S.P. Sheth, Advocate, for Appellant Shri Ashutosh Nath, Assistant Commissioner (A.R.), for Respondent Per: Ramesh Nair: The fact of the present case is that appellant is manufacturing LPG Bullets and clearing at customer s site, the erection and installation said LPG Bullets is also carried out by the appellant at customer s site, for which the additional amount is recovered. The case of Revenue is that fabrication was partly done in the appellant s factory and partly at customer s site. .....

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. Sheth, Learned Counsel appearing for the appellant has strongly argued that the LPG Bullets is completely manufactured in the factory of the appellant and cleared to the site of the buyer and at site only erection and installation is carried out by way of civil work and welding. Since the LPG Bullets was completely manufactured, other activity at site is other than the manufacturing activity. Even the erection and fabrication activity is of immovable structure, therefore the same is not liable .....

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