1998 (2) TMI 249

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..... The respondents herein manufactured Bag Filters and Rotary Feeders and cleared the same on payment of duty for utilisation in Dust Collection System to be installed at the customer s site. The Dust Collection System is fixed to the ground. In many cases, for operating Rotary Feeders and Bag Filters, Electric motors, V-Belt Drive and other items were sent directly to the factory. In some cases, .....

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..... as been held that Rivets bought out from the market and supplied along with own manufactured clutch facing and brake-lining, though useable for attaching the manufactured goods to the system or chassis, but such use does not make them a part or component of the clutch facing or brake-lining. Hence the value of Rivets is not includible in the assessable value of Clutch Facing. 3. Learned Consulta .....

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..... awkim Pvt. Ltd. reported in 1987 (31) E.L.T. 700. 5. We have carefully considered the submissions. The fact that the bought-out items are not the integral parts of the Rotary Feeders and Bag Filters, is manifest by the finding of the Commissioner of Central Excise, Calcutta-I and not rebutted by the Revenue in the present appeal in view of the fact that in a large number of cases, these accessor .....

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