TMI Blog2018 (5) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts P. Ltd. Vs. CCE, Jaipur [2018 (3) TMI 97 - CESTAT NEW DELHI], where it was held that Since this material is not manufactured by the appellant but only supplied alongwith pipes, we are of the view that there is no mandate for including the value of such joining material. The value of bolts and nuts is not required to be included for the payment of excise duty especially when such bought ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and power distribution line which attracts the Central Excise duty as per the Central Excise Tariff Act, 1985. The appellants were getting the orders for supply the same items, from Power Grid Corporation, NTPC and various State Electricity Boards. 3. During the period under consideration, the appellants have supplied the fabricated galvanised parts with holes for tightening bolts and nuts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Cement Products P. Ltd. Vs. CCE, Jaipur vide Final Order No. 50199/2018 dated 15.1.2018, where it was observed that: 6. After hearing both the sides and on perusal of record, we find that the present dispute is with reference to value of goods on which excise duty is required to be paid. The goods have been supplied to the PHED of the State Government of Rajasthan as per the contract ente ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
