2017 (9) TMI 214

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..... e same is taken into consideration, the duty liability works out of ₹ 59,227,511/- whereas, the cenvat credit is available to the assessee is ₹ 62,790,745/- which is more than the duty demand. In that circumstance, we note that as it is a Revenue neutral situation - assessee’s appeal is dismissed as withdrawn and the Revenue’s appeal is dismissed on merits. - E/2996/2011 & E/143/2012 .....

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..... turing and clearing of portable crushing and screening plant at site. The Revenue is of the view that the activity undertaken by the assessee amounts to manufacture, therefore, they are required to pay duty on whole of the amount. The case of the assessee is that as they are manufacturing of base part of the equipments at their factory, which they are clearing on payment of duty and other bought o .....

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..... tention of the assessee, the adjudicating authority gave the benefit of cum duty price on both the items. Aggrieved from the said part of the demand, the Revenue is in appeal. 6. Heard both sides. 7. On considering the facts of the case, we find that when the Revenue wants to add the value of all the bought out items into whole value of the plant on which they asked duty, the assessee is ent .....

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