2000 (6) TMI 473

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....N.S. Mahapatra, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The short dispute in the present appeal of the Revenue is as to whether the cost of bought-out items used in laying the foundation on which the 'ingot buggy' moves, is required to be added into the assessable value of the 'ingot buggy', which is being manufactured by the respondents herein. The As....

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.... levied on the 'Ingot Buggy', not on the entire system. Prepared foundation being immovable property is not 'goods' and the value of bought out parts and components fitted on that foundation are not to be taken into account for the purpose of Central Excise duty. Therefore, the impugned revenue appeal is devoid of any merit." 2. We have heard Shri R.K. Roy, learned JDR for the Revenue and ....