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TMI Blog2016 (12) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... ured and supplied by them on whose assessable value duty was paid and that the respondents manufacture transmission equipment which are capable of functioning, without N.M.S. and L.C.T. software and that therefore they are independent entities and that just because they are supplied together, the value of N.M.S. and L.C.T. cannot become eligible to be included in the value of goods manufactured by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by respondent and some parts were bought out and supplied. The respondent cleared goods manufactured by them on payment of appropriate Central Excise Duty and simultaneously raised another invoice for bought out goods such as L.C.T. and Network Manager. They did not pay any duty on bought out goods. Revenue contended that the value of bought out goods cleared alongwith the goods manufactured b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puter, their value must form the part of the assessable value of the computer for the purposes of excise duty. Relying on the said ruling by Hon ble Apex court, the Original Authority dropped the demand. Aggrieved by the order of Original Authority Revenue, is before this Tribunal. 2. Heard the learned A.R. on behalf of Revenue, he has reiterated the grounds of appeal. 3. Heard the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecome eligible to be included in the value of goods manufactured by them. 4. We have taken into consideration the rival contentions. We find force in the submission in the cross objection. We could not find any force in the grounds of Revenue. We, therefore, do not find any reason to interfere with the reasoned order passed by the Original Authority. We, therefore dismiss the appeal filed by Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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