9911796707
TMI Blog2000 (8) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... their factory premises on payment of appropriate duty, transported them to Sehore and fabricated the machine at site of the Bhopal Sugar Industries. This was detected by the Central Excise authorities and accordingly a case was booked against the appellants. A show cause notice was issued to them as well as to M/s. Bhopal Sugar Industries in which it was alleged that the appellants had assembled juice weighing scale machinery at site out of the parts manufactured by them along with some bought out items resulting in the emergence of a new excisable commodity known as 'Juice weighing scale' classifiable under Chapter Heading No. 84.38. It is alleged that they had manufactured the complete machinery at their works at Ghaziabad, dismantled an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts stated that his clients entered into agreement with Bhopal Sugar Industries, Sehore for supply of Juice Weighing Scale for Rs. 4 lacs. This was manufactured in their factory at Ghaziabad and since it could not be transported at one instance, it was assembled, disassembled in the factory and cleared on payment of duty in piece meal to the premises of buyer at Sehore. The party also purchased a weigh bridge from outside after discharge of duty and supplied the same direct at site. It is contended that what was supplied to the customer was the complete machinery and not parts. Only erection and commissioning was done at site. It therefore, could not be said that a distinct article was made at site. It is further argued that the value of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants supplied and installed a juice weighing scale at the premises of M/s. Bhopal Super Industries, Sehore. We have seen a copy of the Order dated 5-4-1990 placed by the latter on the appellants. From this, it is clear that the order is placed for one no. Maxwell Bolougn Type Juice Weighing Scale of 6.5 Tonnes per Tip Capacity for the stated specifications. Under the heading 'Specifications' in this order, there is mention of 1 No. Vishwakarama Make Weigh Bridge of 10.0 Tonnes capacity equipped with one No. Weigh bridge Tank of 7.0 Tonnes gross capacity. This leads us to believe that the weigh bridge which is stated to be a bought out item - is an integral part of the juice weighing scale and its value is liable to be included i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner, Indore. The impugned item has been finally assembled there and has come into existence within his jurisdiction. Therefore, we find no infirmity in the excercise of jurisdiction in these proceedings. It is however averred in para 4 of the show cause notice issued in this case that the appellants had manufactured the complete machinery at their works at Ghaziabad, dismantled and removed the same in parts to the premises of M/s. Bhopal Sugar Industries where it was erected and commissioned. It is also stated in the notice that the machine was fabricated at site for which erection/commissioning charges of Rs. 20,000/-. If these are the admitted averments by the department, then no duty is liable to be paid again on the part of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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