TMI Blog2019 (3) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... based BMS panel, I.D. Fan for boiler, inlet/outlet cones, side frames, panel for soot blowers, soot blowers, aluminum cladding, silencers for boilers etc., which are directly supplied by the suppliers at the site and it is also undisputed that the said suppliers discharge the applicable central excise duty on these parts when directly supplied at the site and respondent is not availing any CENVAT credit on the said parts. It is undisputed, in the case in hand, that after clearing the boilers from the factory premises and by assembling them at the site of customers along with bought out items, the waste heat recovery boilers become immovable. If that be the case, the reasoning adopted by the adjudicating authority, in the case in hand, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contested the issue on merits before the adjudicating authority, who, after following due process of law, came to a conclusion that the value of bought out items need not be included in the valuation of the boilers cleared by the respondent and installed at the premises of their clients. To come to such a conclusion, the adjudicating authority has relied upon various decisions of the Tribunal few have been upheld by Hon ble Apex Court and he dropped the proceedings initiated by the show cause notice. Aggrieved by such an order of dropping the proceedings, Revenue has preferred this appeal. 3. Learned Principal Commissioner (AR) appearing for the Revenue, after giving the bench the overall picture of the issue involved, submits that the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent and certain parts are bought from the open market. For the goods manufactured by the respondent, they are cleared on payment of duty and the parts bought out from the market are directly supplied to the clients site and such parts which are procured from the market as bought out items, are cleared by the respective suppliers on payment of appropriate duty. It is his submission that the respondent did not avail any CENVAT Credit of the central excise duty paid on the parts supplied from the open market. He would further submit that the order placed on the respondent is for supply of waste heat recovery boilers and does not indicate the value attributable to the individual parts thereof. The parts which are supplied by the suppliers on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orded herein above, are not disputed that the respondent is a manufacturer of waste heat recovery boilers and he is engaged in supply of waste heat recovery boilers to various customers who places an order on them for supply of waste heat recovery boilers. The respondent herein is procuring few items from the market like valves, PLC based BMS panel, I.D. Fan for boiler, inlet/outlet cones, side frames, panel for soot blowers, soot blowers, aluminum cladding, silencers for boilers etc., which are directly supplied by the suppliers at the site and it is also undisputed that the said suppliers discharge the applicable central excise duty on these parts when directly supplied at the site and respondent is not availing any CENVAT credit on the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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