2017 (12) TMI 283

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.... goods along with certain bought out items. The bought out items were cleared to site for use in the installation of plant such as powder/paint coating plant etc. The value of the bought out item was not in the assessable value and goods cleared by them from the factory. The bought out items were directly supplied to the sites there were the same were used for incorporation of the plants which became immovable property after erection. The appellant did not avail the cenvat credit of bought out items. The demand of Central Excise duty on the value of such bought out items was confirmed by the Commissioner. The impugned order holds that the goods which dispatched for destination, the freight is shown to be payable by the customer. On that pre....

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.... cannot be charged the Central Excise duty as it comes into existence as immoveable property. He argued that the Central Excise duty can only by charge on the manufacture goods. He relied on the decision of Hon'ble Apex Court in the case of Commissioner of Central Excise Vs. Acer India Ltd. - 2004 (172) ELT 289 (S.C.), Gordhandas Desai Ltd. Vs. Commissioner of Central Excise - 2005 (179) ELT 557 (Tri. Mumbai) and Emerson Network Power India P. Ltd. Vs. Commissioner of Central Excise - 2004 (176) ELT 168 (Tri.-Mumbai). 2.2. He also relied on the decision of Tribunal in the case of Commissioner of Central Excise Vs. K.C. Mittal - 2017 (345) ELT 120 (Ti.-Del.). 3. Learned AR relies on the impugned order. 4. We have gone through the ri....