2006 (6) TMI 50

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..... Final Order No. 1108/2006 - Dated:- 23-6-2006 - Order per Dr. S.L. Peeran: This appeal arises from Order in-Appeal No. 120/03-CE dated 16.10.03 confirming demands on bought out items like nuts and bolts which were used, in the erection of towers. The appellants have prayed for decision on merits. The bench requested consultant Shri Venkatesh to assist in the matter. On going through the reco .....

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..... of BHEL Vs. CCE, Meerut, 2001(45) RLT 496(CEGAT-Del.)=2001 (133) ELT 584 (Tri.-Del) wherein also it has been held that when duty paid goods are removed to site and also bought out finished/installable goods procured from market and directly removed to site then duty cannot be levied on such bought out items. 3. On a careful consideration, we are satisfied that the order confirming demands on bo .....

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