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M/s. Intech Surface Coating Pvt. Ltd. Versus Commissioner of Central Excise, Pune

2017 (12) TMI 283 - CESTAT MUMBAI

Valuation - inclusion of cost of bought out items - Freight - place of removal - case of Revenue is that the entire said receipt at the customers premises constitute the powder coating plant and since the customers premises is the place of removal, value of all bought out items is to be included for the purpose of assessment - Held that: - it is not in dispute that the Revenue is seeking to include the cost of bought out items supplied directly to site for the purpose of charging Central Excise .....

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uld be leviable only on the goods which answer the definition of excisable goods and satisfy the requirement of Section 3. A machinery provision contained in Section 4 and that too the explanation contained therein by way of definition of transaction value can neither override the charging provision nor by reason thereof a goods which is not excisable would become an excisable one only because one is fitted into the other, unless the context otherwise requires. - Appeal allowed - decided in .....

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nts were clearing manufactured goods along with certain bought out items. The bought out items were cleared to site for use in the installation of plant such as powder/paint coating plant etc. The value of the bought out item was not in the assessable value and goods cleared by them from the factory. The bought out items were directly supplied to the sites there were the same were used for incorporation of the plants which became immovable property after erection. The appellant did not avail the .....

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g plant while the appellants are merely clearing powder coating equipment which is used for erection of plant. The Commissioner has examined two invoices one issued by the appellant for the powder coating equipment (No.216 dt. 3.3.2004) and the other issued by Intech Auto Stores And Conveyors Pvt. Ltd. cleared overhead conveyors which have been shown as bought out items. The Commissioner has relied on Rule 2(a) of the Interpreted Rules to hold that the entire said receipt at the customers premis .....

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6) ELT 497 (S.C.) is totally out of contest. He argued that they have not manufactured powder coating plant. He pointed that powder coating plant comes into existence only immoveable property after erection and installation. He argued that the complete powder coating plant cannot be charged the Central Excise duty as it comes into existence as immoveable property. He argued that the Central Excise duty can only by charge on the manufacture goods. He relied on the decision of Hon ble Apex Court i .....

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the rival submissions. We find that it is not in dispute that the Revenue is seeking to include the cost of bought out items supplied directly to site for the purpose of charging Central Excise duty. It is not in dispute that no manufacturing activity in respect of such items has been done by the appellant. The liability to Central Excise duty arises only when there is a manufacturing activity undertaken and in the absence of manufacturing activity the liability of Central Excise does not arise. .....

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