2002 (6) TMI 113

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....ember (T)]. - The appellants manufactured Uninterrupted Power Supply Systems (UPS). They billed their clients separately for such systems cleared without batteries and also for batteries purchased from other source and delivered direct to the buyers' premises. The show cause notice was issued seeking to add cost of such batteries to systems. The Assistant Commissioner in his order disposing of thr....

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.... Ltd. 3. We have examined the judgments. In the latter cited judgment, the Tribunal had departed from their earlier judgment in the case of Tata Libert Limited [2000 (121) E.L.T. 474 (T) = 2000 (39) RLT 1006] and had adopted the ratio of the judgment in the case of C.C.E. v. Jeetex Engineering Limited [2000 (130) E.L.T. 801]. In the judgment, the Tribunal noticed that the manufacturer had manuf....

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....gineering Ltd.'s case the Tribunal had mentioned that the price would not be included where the batteries were not supplied from the manufacturer's factory and were directly installed at the Customers premises. Shri Umashankar stated that such distinction was made only on the ground of commercial expediency and that the result was the same where batteries were supplied from the manufacturer's prem....