1999 (12) TMI 168

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.... (P) Ltd. against the Order-in-Original dated 20-7-1995 of the Commissioner of Central Excise, Meerut, the matter related to the valuation of the Electric Overhead Travelling (EOT) and Hydraulic Overhead Travelling (HOT) cranes. The issue for consideration was, whether the cost of the bought out items - Down Shop Lead (DSL), Rails Stopper and gantry girders - was includible in the assessable value of EOT/HOT cranes. The Tribunal relied upon the Patna High Court decision in the case of Tata Iron & Steel Co. Ltd. v. UOI, 1988 (33) E.L.T. 297 (Patna). Reference was also made to the Supreme Court decision in the case of Kirloskar Brothers Ltd. v. U.O.I., 1992 (59) E.L.T. 3 (SC), Bombay High Court decision in the case of Kamla Mills Ltd. v. U.O.....

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.... it was detected by the Central Excise Officers that ETPL had not included the cost of DSL, Rails/stoppers and gantry Girders." (2) That kind attention of the Hon'ble Bench was drawn to purchase orders where it is mentioned at page 26 of the paper Book: "Prices of Gantry, track Rails as specified for 72.2 Mts. bay lengths" "Prices of Down Shop Leads complete with mounting arrangement for 72.2 Mts." Photographs were also shown. (3) That Gantry Rails, D.S.L., Girders etc. are never brought to the factory and it is not possible to bring into the Factory such lengthy and heavy structures to the Factory premises, test the Crane, dismantle it and then transport it to the Buyer's site. (4) That besides the fact tha....