https://www.taxtmi.com/caselaws?id=237737 The Tribunal held that excise duty on Electro Static Precipitators (ESP) supplied by BHEL to Grasim Industries should be determined without excluding ESP from assessments. The refund granted to Grasim Industries did not impact BHEL's duty liability, and the refunded amount should not be deducted from BHEL's duty payments. The Tribunal emphasized the importance of considering the contract as a whole in determining duty payable and granted a waiver of predeposit for the appeal, staying the collection of dues during the appeal process. en-us Tue, 24 Sep 2013 00:00:00 +0530 Mon, 07 Oct 2013 07:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237737 The Tribunal held that excise duty on Electro Static Precipitators (ESP) supplied by BHEL to Grasim Industries should be determined without excluding ESP from assessments. The refund granted to Grasim Industries did not impact BHEL's duty liability, and the refunded amount should not be deducted from BHEL's duty payments. The Tribunal emphasized the importance of considering the contract as a whole in determining duty payable and granted a waiver of predeposit for the appeal, staying the collection of dues during the appeal process. Case-Laws Central Excise Tue, 24 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237737