2000 (11) TMI 975

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....e Appellant. Shri Jain, DR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are 18 appeals. Appeals are filed by M/s. B.H.E.L., Ranipur, accompanied with 18 Stay Applications. The amount involved in these cases is of Rs. 18,10,06,141.79 and Rs. 8,96,76,410.84 respectively. Shri Lakshmi Kumaran submitted, out of that disputed amount Rs. 5.60 Crores and Rs. 1.36 cror....

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....erator sets under 18 contracts to various customers. The period of dispute is from 1977 to November 1996. He submitted that whether assembly of Turbo Generator sets at site amounts to manufacture or not is an issue to be considered. In other words whether they are excisable goods or not. He said that the Commissioner (Appeals) while holding that they are excisable goods relied upon the decison in ....

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....urt on this issue, Shri Jain appearing for the Revenue has nothing to argue further. 5. Both the sides conceded that value of bought out items cannot be added in determining the assessable value. Shri Jain, Departmental Representative pointed out that value with reference to the individual clearances made from factory to the site is required to be valued and since this has not been done, t....