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TMI Blog2016 (9) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... ses, the Tribunal was considering whether procurement of components of burglar, fire alarm systems and CCTV systems and installing the same at the site of the customer value is to includible or not in the value of manufactured goods and it was held in favour of the assessee. Nothing was brought to our notice that these judgements are upturned by any higher judicial forum. Similarly procured products or components are used in the current appeal and installed at the site of the customer, the ratio will apply and we hold on merits the appeal succeeds, as in essence the demand of duty is on the presumption that fire alarm system is manufactured for value taken is of bought-out items. Invokation of extended period of limitation - Held that:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the requirement of the customer, the components/items are integrated to form a complete fire detection and alarm system at the site. The show-cause notice demanded Central Excise duty on the ground that these goods get manufactured at the site of customer of the appellant and accordingly they are liable to pay duty. The show-cause notice dated 03.05.2002 was issued by invoking the extended period for the demand of duty. Appellant contested the show-cause notice on merits as well as on limitation. The adjudicating authority after following the due process of law dropped the proceedings initiated by the show-cause notice. Revenue aggrieved by such an order preferred an appeal before the first appellate authority who by the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel was correct in bringing to our notice that the issue involved is squarely covered by the judgements of this Tribunal in the case of Zicom Electronics Security Systems Ltd. (supra) and Datamatics Information Tech Ltd. (supra). In these two cases, the Tribunal was considering whether procurement of components of burglar, fire alarm systems and CCTV systems and installing the same at the site of the customer value is to includible or not in the value of manufactured goods and it was held in favour of the assessee. Nothing was brought to our notice that these judgements are upturned by any higher judicial forum. Similarly procured products or components are used in the current appeal and installed at the site of the customer, the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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