TMI Blog2018 (4) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. As the Boilers on which the Revenue is demanding duty are not excisable goods therefore, the question of payment of duty does not arise. Further, bought out items have never came to the factory of the appellant and the appellant is liable to pay duty only on the goods manufactured by them. In that circumstance, for the bought items, the appellant is not required to pay duty. Appeal allowed - decided in favor of appellant. - E/1057,2907/2011, E/1685/2012, E/50905/2014-DB - 61617-61620/2018 - Dated:- 15-3-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri B.L. Narsimhan, Shri Amrinder Singh, Advocates, for the Appellant(s) Shri Satyapal, A.R., for the Respondent(s) P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to be added in the assessable value cleared from the factory of the appellant. In these set of facts, various show cause notices were issued to the appellants, which were adjudicated by way of impugned orders. The value of bought out items were sought to be included in the assessable value of the parts cleared from the factory as Boiler. Consequently, duty was demanded along with interest and penalty was also imposed on the appellant. Against the said orders, the appellant is before us. 3. The Id. Counsel appearing on behalf of the appellant submits that it is a case where appellant is not clearing Boilers from their factory. In fact they are clearing parts from the factory and paying duty thereon. Revenue is of the view that they h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m factory to the site and certain bought out items are also directly supplied to the site from various vendors, on payment of duty. It is a fact on record that boiler in question emerges at site which become an immovable property, which is not excisable goods therefore, not leviable for duty. As the Boilers on which the Revenue is demanding duty are not excisable goods therefore, the question of payment of duty does not arise. Further, we find that bought out items have never came to the factory of the appellant and the appellant is liable to pay duty only on the goods manufactured by them. In that circumstance, for the bought items, the appellant is not required to pay duty. Therefore, we hold that demands in the impugned orders are not su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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