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TMI Blog2019 (5) TMI 1563X X X X Extracts X X X X X X X X Extracts X X X X ..... C has been installed. There is no justification in impugning the order of the learned Commissioner, who recorded the finding on the basis of allegation leveled in the show-cause notice, that the respondent had manufactured BMC at their premises; ascertained the factual position by deputing the jurisdictional Assistant Commissioner to the factory of the respondent. In our view subsequent visit at the customer s site, in no manner can establish that the BMC was manufactured by the respondent at their factory and cleared thereafter in knocked down condition to the customer s premises for commissioning and installation. Appeal dismissed - decided against Revenue. - Excise Appeal No. 832 of 2009, Excise Cross Objection No. 86658 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent had took registration for manufacturing of BMC and later claimed exemption from payment of duty under Notification No. 6/2006. They had never claimed that the BMC is not manufactured by them as they cleared different parts and thus, not excisable goods till the Department pressed to reclassify the product under different tariff heading. The learned Commissioner arrived at the finding that BMC is not manufactured in the premises of the respondent, on the basis of report of the jurisdictional Assistant Commissioner. It is argued by the AR that the said report was insufficient to make the position clear, hence, should not have been relied upon by the learned Commissioner. Further, verification at the end of the one of the customers, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e BMC had been procured by them either locally or imported and cleared as such to various customers for installation and commissioning at site, the learned Commissioner sought a report from the jurisdictional Assistant Commissioner. The Assistant Commissioner has categorically, in his report, indicated that the respondent have procured the milk tank, condenser units, milk pump and S.S. flow pipes from the local market as well as from overseas and had stored the said components in the store room; the receipt of these components were recorded in a separate register and cleared as such. On the basis of the said report and applying the guidelines prescribed by the CBE C in its Circular No. 583/20/2001-CX dated 20.8.2001, the learned Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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