2015 (10) TMI 497 - SCH - Central Excise

Manufacture - assembly of CNG Kit - whether the very act of collecting various components and fitting them into a box for installation in the CNG would amount to manufacture - Supreme Court after hearing the parties and condoning the delay found the appeal to be devoid of merit and hence dismissed the appeal. The appeal was filed by Revenue against the decision of Tribunal 2014 (7) TMI 275 - CESTAT NEW DELHI ; wherein Tribunal held that appellant do not manufacture any of the subject items. There is also no dispute that on the sale of the CNG kit, sales tax is paid on the value of the CNG kit and wherever the appellant installed the kit in a customer s vehicle, service tax is paid on the installation charges.