9911796707
TMI Blog2018 (5) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate - for the appellant Shri M.R. Sharma, D.R. - for the respondent Per Justice Dr. Satish Chandra: The present appeals have been filed against the Order-in-Original No. 43-44 & 45/2015 dated 8.11.2015 & dated 24.11.2015. The period of dispute is 2009 to 2014 in both the appeals. 2. The brief facts of the case are that the appellant is engaged in the manufacture of tower and structure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be included in the assessable value for the purpose of determining duty. Being aggrieved, the appellant has filed the present appeal. 4. With this background, we heard Shri Sameer Parekh and Shri M.R. Sharma, learned representatives of the parties. 5. After hearing both the parties and on perusal of record, it appears that the identical issue has come up before the Tribunal in the case of Hima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that there is no mandate for including the value of such joining material." 6. By following our earlier decision, we are of the view that the value of bolts and nuts is not required to be included for the payment of excise duty especially when such bought out items were used at the site for creating immovable property. In view of above, we set aside the impugned order and allow the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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