Excise Duty Appeal: Manufacturer Wins Case on Machine Sale Without Separate Service Component, Extended Demand Rejected.

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....The appellant manufactured and sold Draw Texturizing Machines, which were cleared in parts as it was not feasible to transport the entire machine in one truck. The appellant followed the prescribed procedure under Trade Notice No.MP/29/83 and intimated the jurisdictional Central Excise department. As the machinery could not be cleared assembled, the appellant was obligated to assemble and install the machine at the buyer's premises. The contract was undisputedly for the sale of the machine, and no separate service was involved. The appellant was registered with the Central Excise department, discharging excise duty and filing periodic returns. The appellant did not charge any amount towards service, and the total value, including erection c.........