TMI Blog2002 (6) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... y Systems (UPS). They billed their clients separately for such systems cleared without batteries and also for batteries purchased from other source and delivered direct to the buyers' premises. The show cause notice was issued seeking to add cost of such batteries to systems. The Assistant Commissioner in his order disposing of three show cause notices confirmed duty amounting to Rs. 20,90,015/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier judgment in the case of Tata Libert Limited [2000 (121) E.L.T. 474 (T) = 2000 (39) RLT 1006] and had adopted the ratio of the judgment in the case of C.C.E. v. Jeetex Engineering Limited [2000 (130) E.L.T. 801]. In the judgment, the Tribunal noticed that the manufacturer had manufactured incomplete UPS and had arranged to supply the batteries as trading activity. The ratio of this judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot supplied from the manufacturer's factory and were directly installed at the Customers premises. Shri Umashankar stated that such distinction was made only on the ground of commercial expediency and that the result was the same where batteries were supplied from the manufacturer's premises or were supplied to the buyers premises from the other source. We find this argument not acceptable since t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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