TaxTMI 
TaxTMI 
TaxTMI 
2018 (10) TMI 1365
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....ought out items cleared along with sizing machine and for (ii) denying exemption on Warping head stock, a part of the Warping Machine. 3. He pointed out that the case of the department was that the appellants are getting orders for the entire sizing machine which consisted of numerous items. Appellants were manufacturing some of the items and purchasing the balance items from the market. All the items were supplied against the purchase orders. The appellant paid duty only on items manufactured by them and was not including the value of the bought out items while discharging the duty on goods. Ld. Counsel pointed out that the identical issue in case of M/s Jupiter Enterprise and Shri Jatinbhai J Mishtri was decided by Tribunal vide Order No....
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.... of the entire package supplied by the assessee to its buyers. For example, when a ceiling fan is sold to the buyer, apart from the parts of the ceiling fan, there may be a remote which is a part of the package supplied to the buyer. That remote is fan-specific in matter of valuation since the remote is an additional feature provided with the ceiling fan its value has also to be taken into account. This is because the remote which operates the fan may be an accessory but still it makes value addition and, therefore, its value is liable to be included in the assessable value of the ceiling fan. These aspects have not been considered by the Commissioner, therefore, in addition to the question remitted by CEGAT to the Commissioner we also dire....
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....sion of Hon'ble Apex Court in the case of M/s Narne Tulaman Manufacturers Pvt. Ltd (Supra) is of no avail to the Revenue. 7. It is seen that Tribunal in the case of Jupiter Enterprise and Shri Jatinbhai Jayantilal Mishtri (Supra) has dealt with identical questions. The pleading of the appeal were also identical. Tribunal in the said case observed as follow. "6. The issue involved in the appeal of main appellants is whether appellant is required to discharge the Central Excise duty on the machines parts of which were cleared on payment of appropriate duty and got assembled at the site of their purchasers, are liable for Central Excise duty as fully manufactured in the hands of main appellant and whether consequent interest and penalties ar....
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....es into existence at the site of the buyers of the appellant which are situated beyond jurisdiction of adjudicating authority / the Commissioner of the Central Excise, Ahmedabad I. In our view, the adjudicating authority has totally misread the provisions in as much as, he has recorded no findings on this specific averments, while it is admitted that sizing machines to come to existence, various parts are purchased by the appellant from outside and delivered by such sellers directly at the site of assembling. The decisions cited by the Ld. Counsel on the preposition which are enumerated in paragraph 3 are directly on the point and on the question of jurisdiction itself the appeal of the appellant succeeds and the demand of Excise duty raise....