TMI Blog2017 (8) TMI 1518X X X X Extracts X X X X X X X X Extracts X X X X ..... ries as stated by the Ld. Counsel for the appellant during the course of argument. In the instant case, it is admitted position that the assessee supplied the bought out items to the buyers only to ask for. In such a situation, the assessee buys the aforesaid components/items from the market and supplied to the buyers on their option - Hon’ble Supreme Court in the case of Commr. of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Commr. of Central Excise (Appeals), Kolkata. The period of dispute is 2001-2004. 2. Brief facts of the case are that during the period under consideration, the appellant was engaged in the manufacture of machineries for sorting screening, crushing, grinding, etc. and parts thereof falling under Chapter 84 and also electric welding machine etc. and parts thereof falling under Chapter 85 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he objection was raised by the Department, which resulted the levy of duty for ₹ 7,37,077/- with equal penalty. 7. During the course of argument, Ld. Counsel for the Department, has relied upon a ratio laid down by the Hon ble Supreme Court in the case of Commr. of Central Excise, Delhi v. Frick India Ltd. : 2007 (216) E.L.T. 497 (S.C.), wherein the matter was remanded back to the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dible in the value of manufactured goods. 10. In the instant case, these items, which were bought out, are totally independent and optional. These are not even the accessories as stated by the Ld. Counsel for the appellant during the course of argument. In this regard, the Hon ble Supreme Court in the case of Commr. of Central Excise, Trichy v. Neycer India Ltd. : 2015 (320) E.L.T. 28 (S.C.), o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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