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TMI Blog2010 (9) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... er - respondents manufacturing boiler and clearing the same as boiler and bought out items are essential parts, therefore, includable in the assessable value of the boiler - E/1377/2007 - A/289-290/2010-WZB/C-II/EB - Dated:- 23-9-2010 - S/Shri S.S. Kang, S.K. Gaule, JJ. REPRESENTED BY : Shri N.S. Sayyad, JDR, for the Appellant. Shri M.P. Kulkarni, Consultant, for the Respondent. [Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The respondent relied upon the decision of the Tribunal in the case of Silson India Pvt. Ltd. v. CCE, Thane, reported in 2006 (194) E.L.T. 37 (Tri-Mumbai). The Ld. Counsel submits that the value of bought out item is not to be added to the assessable value of the boiler. The respondent also submits that after installation, the boiler is permanently imbedded and is non-excisable. 3. We find no m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the decision of the Tribunal in the case of Thermax Bobcock Wilcox Ltd., (supra) held that the value of bought out items received at site and used in the erection of boiler includable in the assessable value of the boiler. The respondent relies upon the decision of the Tribunal in the case of Silson India Pvt. Ltd., (supra). We find the facts of the case are different from the facts of present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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