2017 (1) TMI 1537

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....admanabhan, Member (T) Shri Amit 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. S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... towers at site. The assessee-appellants have 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 fr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lats, bars, round and rods after completion of the 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 argu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r needs to re-examine again. 7. Needless to mention 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, ther....