2000 (11) TMI 975

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.... 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 crores respectively has already been deposite....

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....mers. 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 the case of Triveni Engineering Indus. Ltd. v. ....

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....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, that requires to be done by the Adjudicating Autho....