TMI Blog2004 (11) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-2003 by which the Commissioner (Appeals) has rejected the appellant's appeal and has held that the value of Air Handlers is required to be added in the assessable value of the Split Air Conditioners. He rejected the plea that the appellants had purchased the air handlers from Delhi in open market under proper invoices in small quantities and stocked in their trading premises. The appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Siemens Ltd. v. CCE, Aurangabad - 2002 (150) E.L.T. 422 (T) = 2002 (53) RLT 1096 (CEGAT-Mum.) wherein the cost of batteries which were purchased separately and supplied to the buyers was held to be not addable to the value of the Uninterrupted Power Supply systems cleared from the factory. He also relied on the judgment rendered in the case of Frick India Ltd. Another v. CCE, Delhi - 2002 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of bought out items installed at customer's premises cannot be added in the value of excisable goods cleared from the manufacturer's factory. 2. The learned JDR reiterated the Commissioner's findings. It is his submission that the sales invoices of the Air Handling Machine purchased by the assessee cannot be considered to be authentic and pleaded that the same should not be accepted as per the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e paid sales tax on the purchased items viz. Air Handling Equipments, then it cannot be said to have been manufactured within the premises of the appellants. It is not the case of the department that the appellants have manufactured these items and they had all the facilities for manufacturing the same. There is no independent evidence of the appellant having manufactured it in their premises. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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