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TMI Blog2003 (5) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory part by part and erected at the respondent s client s site would not be exigible to Central Excise duty. 2. The respondent is engaged in the execution of the turnkey projects, viz. cement, sugar and material handling plants falling under Chapter 84 of the Schedule to the Central Excise Tariff Act, 1985. The department issued several show cause notices to the respondent-assessee alleging that they have not discharged the correct duty liability on the bought-out items and sub-contracted items which vary from 25 to 65% of the full contract price and also had not paid duty on erection and commissioning charges. It was alleged that in terms of Section 2(f) of the Central Excise Act, the manufacture includes any process incidental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 11. In the absence of specific definition of plant or project in the Central Excise Tariff as in the case of Customs Tariff Act under heading 98.01, the show cause notice for inclusion of the cost of construction, civil/electrical work etc. and for including the cost of the bought out items which are erected at sites other than the jurisdiction of the Central Excise Officer is not maintainable. Therefore, the proposal for inclusion of the value of the entire turnkey project cost for assessment purpose has no legal basis and is not maintainable. 12. Moreover, it is observed that the decision of the Sirpur Paper Mills Ltd. v. CCE, Hyderabad as reported in 1998 (97) E.L.T. 3 (S.C.) was not available to the proper officer at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the grounds of appeal. When that is the question, a general and vague statement made in the first paragraph of the grounds of appeal without based on the specific evidence and adequate material, the department cannot challenge the correctness of the legality and propriety of the order passed by the Commissioner (Appeals). In our view, whenever a question arises as to the exigibility of the imposition of excise duty, it has to be specifically averred in the show cause notice as to how an item is brought into the ambit of excise duty and it has to be proved to the satisfaction of the authorities as to how the duty can be levied on a marketable and movable property. Here, by way of repetition, we state that the Assistant Commissioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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