2017 (4) TMI 498

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.... Advocate for Appellant Shri V.K. Shashtri, AC (AR) for Respondent ORDER Per: Ramesh Nair The fact of the case is that the appellants have manufactured LPG Bullets for execution of the composite project for manufacture and supply of LPG Bullets and erection and installation of the same at the site of M/s Bharat Petroleum Corporation Ltd. They have valued the LPG Bullets for Rs. 42,00,0....

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....ise duty on the transaction value. The adjudicating authority confirmed the demand. Being aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner (Appeals) who also affirmed the Order-in-Original and rejected the appeal filed by the appellant. Therefore, the appellants are before us. 2. Ms. Anjali Hirawat, learned Counsel for the appellant submits that the value o....

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....erection & installation is taking place at the site of the customer. All these activities are carried out to make the LPG Bullets as immovable goods, therefore, all such activities are not part and parcel of the manufacturing activity of the appellant in respect of LPG Bullets. Therefore, inclusion of any amount over and above the price of the LPG Bullets adopted for clearing of the goods from the....

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.... l) Jai Hind Oil Mills & Co. 1994 (71) ELT 902 (Bom). 3. On the other hand, Shri V.K. Shastri, learned Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides. We find that the Revenue has not disputed the value of Rs. 42 lakhs for each LPG bullets. However, the dema....