TaxTMI 
TaxTMI 
2019 (3) TMI 787
X X X X Extracts X X X X
X X X X Extracts X X X X
....d 8402 1200 and have been discharging the central excise duty on the goods manufactured and cleared from their factory premises. They also executed the erection of the said boilers at the clients' premises by clearing the boilers manufactured by them; procure certain bought out items and accessories which are directly delivered to the site of the clients. Revenue authorities were of the view that bought out materials like valves (manual/motor operated), PLC based BMS panel, I.D. Fan for boiler, inlet/outlet cones, side frames, panel for soot blowers, soot blowers, aluminum cladding, silencers for boilers etc., the value thereof needs to be included for discharge of central excise duty on the boilers cleared by the respondent. The respondent....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... only after the goods cleared from the factory and bought out items are assembled at the site. The work order issued to the respondent is in the nature of composite work order, therefore the value of the bought out items form part of the assessable value. She relied upon the judgment of the Tribunal in the case of Thermax Bobcock & Wilcox Limited [2005(182)E.L.T. 336 (Tri.-Mumbai)] which has been upheld by the Supreme Court as reported at [2015(320) E.L.T. 32 (S.C)]. 4. Learned Counsel appearing for the respondent submits that the orders which are placed on the respondent are for manufacture and supply of waste heat recovery boilers and erection, commissioning and installation. For these boilers, main parts are manufactured by the responde....
X X X X Extracts X X X X
X X X X Extracts X X X X
....une-II by Final Order No. A/86040/2018, dated 17.04.2018, wherein after considering the law on the issue and also considering the judgment of Thermax Bobcock & Wilcox Limited, the Tribunal has held that the value of the bought out items cannot be included in the value of the sugar plant. He draws our attention to the findings of the Tribunal. 5. On careful consideration of the submissions made, we find that the adjudicating authority, in the case in hand, has considered the entire issue in its correct perspective. The adjudicating authority has clearly recorded the law involved in the case in hand and the decisions on which he relied upon seems to be appropriate in the facts and circumstances of the case. The facts of the case, as recorded....