9911796707
TMI Blog2022 (3) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... [ 2018 (4) TMI 1157 - CESTAT CHANDIGARH] where it was held that bought out items have never came to the factory of the appellant and the appellant is liable to pay duty only on the goods manufactured by them. In that circumstance, for the bought items, the appellant is not required to pay duty. In these circumstances, it is held that the value of bought out item which has gone directly to the customer place is not includable in the assessable value of PD Pumps - appeal allowed - decided in favor of appellant. - E/50939 of 2015 - FINALORDER No.70083/2022 - Dated:- 28-3-2022 - Mr. Ashok Jindal, MEMBER (JUDICIAL) AND Mr. P. Anjani Kumar, MEMBER (TECHNICAL) Mr. B.L. Narsimhan, Advocate for the appellant Mr. B.K. Jain, Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied to the site of the customer on procurement by appellant on behalf of the customer and PD Pump cleared from the factory without electric motor. However, motor is procured by the appellant on behalf of the customer and same is supplied directly by its manufacturer at site of the customer. On these three modes of transaction, the appellant is paying duty on PD Pumps which have been cleared from the factory. As electric motor never came to the factory of the appellant and the appellant did not include the value of the electric motor in the value of PD Pump and did not pay duty on the value of electric motor. The Revenue is of the view that as there was a contract to the appellant to supply the PD Pump along with electric motor, in that cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are not in dispute that electric motors are directly supplied to the customers by the manufacturer thereof either on behalf of the appellant or on behalf of the customers or purchased by the customers themselves. Therefore, the short issue arising before us, whether the value of bought-out item which has not come to the factory of the appellant and directly gone to the place of the customer, the value of bought out item is to be included in the assessable value or not. 8. The said issue has been examined by the Tribunal in the case of Cheema Boilers Ltd. (Supra) wherein this tribunal has observed as under: Heard the parties and considered the submissions. The facts of the case are not in dispute that appellants are having p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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