2004 (6) TMI 470

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..... is a Revenue s appeal against the Order-in-Appeal No 31/99 (H-11) (D) C.E., dated 23-6-1999 passed in the Department s appeal before the Commissioner. The question to be decided in the appeal is as to whether the value of bought out items such as CID joints is to be added to the supplies of rubber rings, nuts and bolts. The Commissioner examined the order of the Assistant Commissioner and found on .....

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..... long with own manufactured goods, this value is not to be included in the assessable value of manufactured goods. Further reference was made to the Tribunal judgment rendered in the case of Jayashree Insulators Ltd. v. CCE, Calcutta [1996 (88) E.L.T. 82] wherein it was held that bought out items invoiced and supplied separately on specific demand of customers does not form part of the insulators a .....

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..... ee. Learned SDR relies on the judgment of the Tribunal in the case of Nichrome Metal Works v. CCE, Pune [1996 (88) E.L.T. 448] wherein it was held that bought out items supplied along with manufactured goods is required to be added when they form essential part of the supplied goods and when they enrich its value. He submits that all the parts are incomplete assembly and therefore they are essenti .....

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