2018 (4) TMI 1157

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....G. Shakkarwar, Member (Technical) Shri B.L. Narsimhan, Shri Amrinder Singh, Advocates, for the Appellant(s) Shri Satyapal, A.R., for the Respondent(s) Per: Ashok Jindal The appellant has filed these appeals against various impugned orders passed by the Id. Commissioner. 2. The facts of the case are that, appellant is having two units located in Banmajra, Ropar and Muthari, Ropar. Bo....

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....et. The parts which the appellant is manufacturing were cleared to the site, on payment of duty and the parts from sister unit and from local market, were directly supplied to the site on payment of appropriate excise duty. The Revenue has taken the view that, as the appellant are having a composite work order for Erection, Commissioning and Installation of B oilers at site, and the bought out ite....

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....at they have to pay duty on the Boilers then they are entitled to claim exemption of Notification No. 6/2006 - CE dated 01.03.2006. Therefore, Revenue has no case. He further submitted that the bought out items never came to the factory and they have gone directly to the site, therefore value of those items cannot be added in the assessable value of the parts cleared from their factory. This fact ....

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....he other hand, Id. AR reiterated the findings of the impugned order. 5. Heard the parties and considered the submissions. The facts of the case are not in dispute that appellants are having purchase orders for Erection, Commissioning and Installation of Boilers at site. The appellant is clearing parts from factory to the site and certain bought out items are also directly supplied to the site f....