2019 (5) TMI 1563

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..... . S. SRIVASTAVA, MEMBER (TECHNICAL) Shri A.B. Kulgod, Authorized Representative for the Appellant Shri P.M. Prabhudesair, Advocate for the Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Original No. 09/CEX/2009 dated 09.03.2009 passed by the Commissioner of Central Excise & Customs, Nashik. 2. Briefly stated the facts of the case are that the respondents a .....

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..... in appeal. 3. Learned AR for the Revenue, reiterating the grounds of appeal, submitted that the respondent had took registration for manufacturing of BMC and later claimed exemption from payment of duty under Notification No. 6/2006. They had never claimed that the BMC is not manufactured by them as they cleared different parts and thus, not excisable goods till the Department pressed to reclass .....

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..... he appellant has submitted that the respondent during the relevant period procured various parts and components of BMC stored in their premises and cleared as such to various Milk Dairies as per their requirement. None of the components of BMC was manufactured by the respondent. The BMC is like refrigeration plant and its installation and commissioning was carried out by unrelated third parties, w .....

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..... omers for installation and commissioning at site, the learned Commissioner sought a report from the jurisdictional Assistant Commissioner. The Assistant Commissioner has categorically, in his report, indicated that the respondent have procured the milk tank, condenser units, milk pump and S.S. flow pipes from the local market as well as from overseas and had stored the said components in the store .....

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..... deputing the jurisdictional Assistant Commissioner to the factory of the respondent. Thus, in our view subsequent visit at the customer's site, in no manner can establish that the BMC was manufactured by the respondent at their factory and cleared thereafter in knocked down condition to the customer's premises for commissioning and installation. 7. In these circumstances, we do not find merit i .....

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