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TMI Blog2017 (6) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal in its order dated 7.7.2006 for objective examination of the case by learned Adjudicating Authority and pass appropriate order - appeal allowed by way of remand. - E/3391/06-Mum - A/87476/17/EB - Dated:- 28-4-2017 - Mr. D.N. Panda, Judicial Member and Mr. C.J. Mathew, Technical Member Shri Rajesh Ostwal, Advocate, for appellant Shri Sanjay Hasija, Superintendent (AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealize the service charge involved in the erection, but this was not the intention of the parties in the work order. (iii) It was a composite contract for supply of goods combined with provision of service which are ancillary to the principal object of manufacture. 2. When the appellant was before the Tribunal earlier in appeal No. E/50/03 disposed of on 7.7.2006 as stated hereinbefore, T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority to examine the includibility and excludability aspects of the cost that shall be provided by the appellant to learned Adjudicating Authority to determine assessable value. 5. Appellant relies on the decision of the Tribunal in the case of CCE, Kolkata-VI vs. Stone India Ltd. - 2007 (212) ELT 209 (Tri.-Kolkata) to lead its defence stating not to tax entire receipt. In that ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et any benefit out of the reported decision. 7. When the appellant agreed that the term of contract was to execute a composite supply, it was not a split up case of supply and provision of service. We do not prejudge the matter. But direct the appellant to submit all details as directed by the Tribunal in its order dated 7.7.2006 for objective examination of the case by learned Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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