2019 (1) TMI 2024 - AT - Central Excise

Valuation of goods - inclusion of cost of bought out nuts and bolts supplied directly to the site of erection installation of transmission line towers in the assessable value or not - HELD THAT - The identical issue in the appellant s own case for a different period has been decided by this Tribunal in EMCO LTD VERSUS C.C.E. S.T. VADODARA-II 2018 (7) TMI 1712 - CESTAT AHMEDABAD where it was held that The nuts and bolts supplied directly to the supply of the supplier being out of the part of manufacturing of appellant is not liable for duty. Appeal allowed.

Summary

The Appellate Tribunal CESTAT AHMEDABAD ruled that the cost of bought out nuts and bolts supplied directly to the site of erection installation of transmission line towers is not includable in the assessable value of the parts of transmission towers. The Tribunal relied on a previous order in the appellant's favor and allowed the appeal.