9911796707
TMI Blog2000 (5) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... t of duty, were responsible for the emergence of an excisable product at their site. 2. Heard ld. Chartered Accountant Shri P.C. Anand who submits that it is not disputed as can be seen from the Annexure-II to the Show cause notice dated 18-12-1989 itself that the present appellants ordered and received the weigh bridge in CKD condition on which excise duty @ 15% "on the machine" - Rs. 39,022.50 had already been paid by M/s. Avery India Ltd. Ld. C.A. further submits that on the CIF cost of the said weigh bridge at the appellants' premises who was the buyer thereof, which is inclusive of excise duty, sales tax, surcharge on sales tax and freight charges from the factory gate of Avery to buyers premises, i.e. an amount of Rs. 3,27,489.50, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998 (99) E.L.T. 481 (S.C.) wherein the Hon'ble Apex Court has held that installation, erection and commissioning charges for equipments installed at the customer's premises is not includable in the assessable value of the equipment. The Hon'ble Apex Court had followed the ratio of their own earlier judgment in the case of PSI Data Systems Ltd. v. CCE as in 1997 (89) E.L.T. 3 (S.C.) and Quality Steel Tubes (P) Ltd. as in 1995 (75) E.L.T. 17 (SC). Ld. C.A. also submitted that the Hon'ble Apex Court had also followed the ratio of their own decision in the case of Mittal Engineering Works (P) Ltd. as in 1996 (88) E.L.T. 622 (S.C.) wherein it was held that assembly, erection and attachment to earth by a foundation at the site of the user s facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Apex Court had relied on its earlier judgment in the case of Quality Steel Tubes (P) Ltd. (supra) and held that the erection and installation of a Plant is not excisable. We find that this interpretation of the non-excisability of erection and commission, etc. of plants including weigh bridges has been continued to be adopted repeatedly by the Hon'ble Apex Court in the case of PSI Data Systems Ltd. (supra) and later in the case of Thermax Ltd. (supra). We, therefore, find that in this case when the excise gate pass issued by M/s. Avery India Ltd. clearly shows that duty was assessed on a complete weighing machines specifying the model and the maximum tonnage thereof, albeit in SKD condition, therefore, mere erection and commissioni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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