2017 (6) TMI 808

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....hy, Consultant For the Appellant Shri L. Paneerselvam, AC (AR) For the Respondent ORDER Per Bench The appeal is against OIA No.20/2005 dt. 13.4.2005. The brief facts of the case are that the appellants are engaged in the manufacture of electrical furnace and parts thereof (CSH 8514.00). On scrutiny of their RT-12 returns for the month of January, 1994, the appellants received a purchas....

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....orm accessory, apparatus of the main machine. Hence a show cause notice dt. 02.08.94 was issued demanding differential duty of Rs. 2,18,744/- in respect of seven MODVAT items which they cleared without payment of duty on the ground that the entire value including the bought out items should have been included in the assessable value. Duty demand was confirmed by the original authority and the same....

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....7 (91) ELT 255 (SC) (ii) CCE Trichy Vs Neycer India Ltd.  2015 (320) ELT 28 (SC) (iii CCE Delhi-I Vs K.C. Mittal- 2017 (345) ELT 120 (Tri.-Del.) (iv) CCE Bangalore Vs Southern Batteries Pvt. Ltd. 2016 (344) ELT 939 (Tri.-Bang.) 4. Ld. D.R supports the impugned order. He relied upon section note 4 to Section XVI of Central Excise Act and argued that supplementary ....

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....pellant. In view of these facts, we find no valid reason to charge excise duty on these components bought out and supplied by the appellant. 6. We have carefully considered the various case laws cited by both sides. We find that the issue of levy of excise duty on bought out items is no longer res integra. The Hon'ble Supreme Court in the case of CCE Trichy Vs Neycer India Ltd. (supra) has held....