2010 (9) TMI 392

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Shri M.P. Kulkarni, Consultant, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Revenue filed this appeal against the impugned order. The only issued involved in this case is that whether the value of bought out item is to be added to the value of the boiler manufactured by the respondent. The contention of the revenue is that the respondent ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oiler is permanently imbedded and is non-excisable. 3. We find no merits in the contention of the respondent that the boiler has been permanently imbedded and is non-excisable as this plea was not taken before the lower authorities. Further the respondents are paying duty at the time of clearance of boiler from the factory, meaning thereby the boiler is manufactured in the factory and only ease....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....upra). We find the facts of the case are different from the facts of present case. In the case of Silson India Pvt. Ltd., (supra) there was no evidence on record to show that full boiler has come into existence in the factory of manufactured and the manufacturer cleared only parts of the boiler. In the present case the respondents are clearing the boiler in CKD condition. Therefore, the respondent....