TMI Blog2017 (8) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 494 - SUPREME COURT], where it was held that the Tribunal has rightly declined to add the value of the aforesaid components which are not the part of flushing cistern manufactured by the assessee - appeal allowed - decided in favor of appellant. - E/00240/2006, E/00294 & 00295/2007 - 40981-40983/2017 - Dated:- 14-6-2017 - Smt. Sulekha Beevi C.S, Judicial Member And Shri V. Padmanabhan, Technical Member For the Appellant - Shri R. Janardhanan Pillai, Adv, For the Respondent - Shri B. Balamurugan, AC (AR) ORDER Per Bench: These appeals having been filed by M/s. Devi Polymers (P) Ltd., [DPPL, in short] and Shri R. Ramesh, Executive Director, DPPL against Order-in-Appeal No.02/2007 (M-IV), dated 08.01.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same. However, they felt that such duty was not payable and hence filed a refund claim for a sum of ₹ 5,51,584/- paid by them during the period 01.04.2003 to 30.06.2004. Such refund claim was rejected by the original authority. When the issue was challenged before Commissioner (Appeals), he decided the issue vide Order-in-Appeal No.3/2006 (M-IV), dated 19.01.2006. In which he upheld the decision of the lower authority rejecting the claim. Against this order, the appellant has filed Appeal No.E/00240/2006. Since the issue involved is one and the same, all the appeals are taken-up together for decision through this common order. 3. With the above background heard Shri Janardhanon Pillai, Consultant for the appellant as well Shri S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Hyderabad reported in 1998 (97) E.L.T. 3 (S.C.) to support the view that it is chargeable. 6. After hearing both sides, we find that the crux of the dispute in all these appeals is whether the value of bought out components such as, nuts and bolts etc., which are supplied along with panels manufactured by the assessee are required to be included for the purposes of charging excise duty. We note that excise duty is leviable on goods manufactured. The bought out items in the present case have been supplied along with the goods manufactured in the factory only for convenience of the customers for the purpose of erection and installation. The issue whether the value of bought out items are to be included has been settled by the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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