2004 (12) TMI 139

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....Wadhwa, Member (J)]. - The short issue involved in the present appeal is as to whether charges towards design, fabrication, erection, testing and technical supervision at the buyers' site for erection of the plant are includible in the various components and parts being cleared by the appellants for further use at site. 2. As per facts on record, the appellants were placed purchase orders by th....

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....appeal against the above order, the same was confirmed by the Commissioner (Appeals). 3. We have considered the submissions made by both sides duly represented by Mr. K.A. Sindhi, Consultant for the appellant and Mr. Sanjay Singhal, J.D.R. for the Revenue. It is seen that the department is not raising demand in respect of the handling plant which came into existence at the customers' site. What....