9911796707
TMI Blog2019 (2) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Shri K. Parameswaran, Adv For the Respondent ORDER Per: SANJIV SRIVASTAVA These two appeals have been filed by the Revenue against the Order-in-Original No. 01/2009 to 12/2009 dated 24.08.2009 passed by the Commissioner of Central Excise (Adjudication), Bangalore. 2.1 By the said order, the Commissioner passed in remand proceeding as per CESTAT Final Order No. 878 to 890/2008 dated 25.07.2008 dropped all the SCNs issued to the respondents. 2.2 The Revenue has filed these appeals challenging the order of the Commissioner stating as follows: "In the case of M/s. Craft Interior Vs. Commissioner of Central Excise, Bangalore vide its order 852-868/2008 dated 24.06.2008, the Tribunal allowed the appeal of the noticee on satisfying the test laid down by the Hon'ble Supreme Court, i.e. the items cannot be dismantled without cannibalization. The CESTAT is the final fact finding authority and the issue was decided in favour of the party only on verification of the facts in that particular case. Therefore, the ratio of the Craft Interior case cannot be made applicable to all the instances wherein items are assembled at the customers' premises. The CESTAT after verifying the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment for the purpose of levy of Central Excise duty. Bought out items: The adjudicating authority has held that sofas, stands, keyboard trays, drawer unit, tables and parts of furniture like panels table tops and drawer units being bought out items cannot be excisable. As for such items manufactured by the noticee the same are entitled to SSI exemption, held the adjudicating authority. A bought out item cannot be non-excisable. The only question is the includability or otherwise of these items in the transaction value. If the bought out items are supplied along with other items manufactured by an assessee, then the value of such bought out items should also be included in the assessable value. Therefore the adjudicating authority has erred in concluding that the bought out items are not excisable and are outside the purview of levy of Central Excise duty. As for such items manufactured by the noticee, the adjudicating authority has held that though liable to duty, these items are entitled to exemption notification issued on the basis of value of clearances. When the other items are chargeable to duty as held herein before, there is no question of extending the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afterthought, which does not reflect the true and correct factual position. Also, as the items fabricated and installed were of varied sizes and dimensions, while dealing with the process of manufacture as given by the company, I shall be taking up only illustrative examples as it would not be possible to refer to the manufacturing process with reference to all of the articles fabricated at all the sites." WORKSTATIONS: To the question as to what is a workstation, Shri Parashuraman, Manager at the factory in his statement dated 27.6.2000 stated as follows: "Workstation refers to office furniture system. It consists of tables, partitions, and drawers. The tabletop removed from the factory will be placed on panels as per the design of the workstation. The drawer units are also placed as per design. The tabletops, panels and drawer units are placed to constitute workstation". From the records before me, it is seen that a workstation can be broadly defined to be a work area separately enclosed by low height partitions / panels which contains a work desk / table top / work surface, with or without drawer units, cabinets, key board trays or pin up boards etc. One grievance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions cannot be considered as furniture as they are in the nature of fixtures which can be dismantled by cannibalization and not in any other manner thereto and hence are not excisable in view of the Supreme Court Judgment in the case of M/s. Craft Interiors Ltd. Vs. CCE, 2006 (203) ELT 529 (SC), wherein such site-made workstations have been clearly and categorically held as not excisable. CREDENZA: A credenza according to the Oxford Dictionary is a sideboard or a Clipboard. M/s Monalisa have in their reply to the SCN No. 150/2001 dated 18.12.2001 submitted that the same was small in size and was a loose item of furniture, movable but not marketable. At other places they have replied that we credenza was an integral part of the table and since they were site made & Permanently to the floor etc., they were not excisable. They have submitted in their reply dated 27.7.2009 that it is a bought out item which have l)en supplied as part of interior decoration jobs undertaken and cannot be considered as excisable in the hands of the Noticee Company as they have been only bought out and sold. Thus the entire value relating to such bought out items will have to be totally excluded the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
