TMI Blog2017 (4) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... re used only for erection and installation of LPG Bullets at site. The said activity of erection and installation, is not amount to manufacture - if at all any activity by any imagination is amount to manufacture, by virtue of immovability of LPG Bullets, the activities at site cannot be charged to excise duty - demand set aside - appeal allowed - decided in favor of assessee. - E/175/07-Mum - A/86481/17/EB - Dated:- 22-3-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Ms. Anjali Hirawat, Advocate for Appellant Shri V.K. Shashtri, AC (AR) for Respondent ORDER Per: Ramesh Nair The fact of the case is that the appellants have manufactured LPG Bullets for execution of the composite proj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the invoices raised for the said amount against the sale of the LPG Bullets to M/s Bharat Petroleum Corporation Ltd. This value has also been certified by the Chartered Accountant. The department s contention is that all the bought out items and other activity carried out at the site should be added in the assessable value of the manufactured goods. She submits that the appellant is only manufacturing LPG Bullets and clearing the same from the factory at the site. 2.1 As regards the bought out items, it is supplied directly from the supplier to the site and the same do not involve any manufacturing activity of LPG Bullets. All other activities such as fitting out of the bought out items and erection installation is taking place at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the demand was raised only on inclusion of the value in respect of bought out items and certain activities taken place at the site for erection and installation of the said LPG bullets. We find that all these elements such as bought out items are undisputedly supplied from the supplier to the site. It is not taking part in the manufacture of LPG Bullets. These bought out parts are used only for erection and installation of LPG Bullets at site and other activity at site are also related to erection and installation. The said activity of erection and installation in our considered view is not amount to manufacture. Moreover, after erection and installation of the LPG Bullets, it become immovable goods. For this reason also, if at all any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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