2022 (3) TMI 1255

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....in manufacture of power-driven pumps (PD Pumps) which were used for handling water. It is pertinent to mention here that the appellant is not manufacturing electric motor to be used as prime movers with the goods manufactured by the appellant. The appellant is having four modes of transactions for sale of the PD Pumps and bought out items: a) PD Pump without motor, b) PD Pump cleared as such by appellant and manufacturer of electric motor directly supplied at the site of the customer on procurement by the appellant on behalf of the customer, c) PD Pump cleared from the factory without electric motor, however, motor is procured by the appellant on behalf of the customer and same was supplied by its manufacturer at ....

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....otor in the assessable value of PD Pump. The matter was adjudicated. The demand on duty was confirmed along with interest and penalty was also imposed. Against the said order appellant is before us. 4. The learned counsel appearing on behalf of the appellant submits that in case electric motor comes to their factory and same has been attached to the PD pump and the appellant was paying duty thereon, but bought out items have gone directly to the customers, the appellant is not paying duty and the said issue has been decided by this Tribunal in the case of Cheema Boilers Ltd. v Commissioner of Central Excise & ST, Chandigarh reported as 2018 (362) ELT 268 (Tribunal-Chennai) and in the case of Collector of Central Excise, Pune v Kishore Pu....