1998 (2) TMI 249

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.... Respondent. [Order per : P.C. Jain, Member (T)]. - The respondents herein manufactured Bag Filters and Rotary Feeders and cleared the same on payment of duty for utilisation in Dust Collection System to be installed at the customer's site. The Dust Collection System is fixed to the ground. In many cases, for operating Rotary Feeders and Bag Filters, Electric motors, V-Belt Drive and other item....

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....E.L.T. 685 (Tribunal) = 1996 (15) RLT 409, wherein it has been held that Rivets bought out from the market and supplied along with own manufactured clutch facing and brake-lining, though useable for attaching the manufactured goods to the system or chassis, but such use does not make them a part or component of the clutch facing or brake-lining. Hence the value of Rivets is not includible in the a....

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....44) E.L.T. 763 and the case of Collector of Central Excise v. Lawkim Pvt. Ltd. reported in 1987 (31) E.L.T. 700. 5. We have carefully considered the submissions. The fact that the bought-out items are not the integral parts of the Rotary Feeders and Bag Filters, is manifest by the finding of the Commissioner of Central Excise, Calcutta-I and not rebutted by the Revenue in the present appeal ....