2017 (1) TMI 1537

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....Jain, Advocate, for the Appellant. Shri H.C. Saini, DR, for the Respondent. ORDER [Order per : Justice Dr. Satish Chandra, President]. - The present appeals are filed by the assessee-appellants against the Order-in-Original Nos. 45-46/2011-C.E., dated 18-8-2011 and 72-73/2012-C.E., dated 29-10-2012 passed by the Commissioner of Central Excise, Jaipur. Since the issue in all the appeals is ident....

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....cleared only parts of towers from the factory and not nuts, bolts and washers which were supplied directly at the project site. However, in some cases nuts, bolts and washers were received in the factory and cleared along with other tower parts. Show cause notice was issued alleging that the value of nuts, bolts and washers, etc., directly purchased from the manufacturer and delivered at the site ....

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.... above process are assembled and in this process nuts, bolts, washers, etc., are used for jointing the plates, angles, channels, flats, round and rods for completion of final product i.e. 'Transmission Line Tower'. After assembling Transmission Line Towers, the same are tested and inspected in the factory and then cleared. During the course of arguments, the learned counsel for the assessee-appell....

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....ntion that in the Central Excise Act, 1944, the leviability of the excise duty is different for the towers which are assembled in the factory than those erected at the site and come out as an immovable structure. From the impugned order, it appears that the authorities below have not examined the issues properly in a right perspective. We, therefore, set aside the impugned order and remand the mat....