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TMI Blog2001 (11) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Member (T) (Oral)]. Today the case is posted only for consideration of stay application. However, upon hearing both the parties for some time, we feel that the appeal itself could be taken up and disposed of after allowing the stay application. 2. The appellants are an engineering company who manufacture gods as well as take up contracts for setting up projects. In the instant case, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not the manufacturer of the items purchased from the market. He also submitted that the cost in connection with the erection of the machinery at site are not in any way relatable to the cost of the manufacture of the Bus Ducts in the factory. He also submitted that if the department was of the view that the Plant erected at site was liable to duty, demands were required to be made by the concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court decision in the M/s. Mittal Engineering [1996 (88) E.L.T. 622 (S.C.)] case was attracted in the present case and also the valuation of the goods. 5. We have already decided in the case of Om Metals Minerals (P) Ltd. v. CCE Ahmedabad and CCE, Coimbatore v. Jeetex Engg. Ltd. that the value of bought out items used for the erection of Plant and machinery cannot form part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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