Custom, Excise & Service Tax Tribunal
Cce, Pondicherry vs M/S. Manatec Electronics on 21 September, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/246/2004
(Arising out of Order-in-Appeal No.557/2003 (Pondicherry) dated 10.11.2003 passed by the Commissioner of Central Excise (Appeals), Chennai)
For approval and signature:
Honble Ms. Jyoti Balasundaram, Vice President
Honble Dr. Chittaranjan Satapathy, Technical Member
1. Whether Press Reporters may be allowed to see the Order for Publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether the Members wish to see the fair copy of the Order?
4. Whether Order is to be circulated to the Departmental authorities?
CCE, Pondicherry Appellant
Vs.
M/s. Manatec Electronics Respondent
Appearance Shri C. Rangaraju, SDR, for the Appellant Ms. Uma Maheshwari, Advocate for the Respondents CORAM Honble Ms. Jyoti Balasundaram, Vice-President Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 21.09.2010 Date of Decision: 21.09.2010 Final Order No. ____________ Per Jyoti Balasundaram The issue in dispute in the above appeal namely as to whether erection and commissioning charges recovered from the assessees are required to be included in the assessable value on motor vehicle garage equipments manufactured and cleared by the assessees herein, stands decided against the Revenue vide Tribunals decisions in CCE, Pune Vs. Nichrome Metal Works P. Ltd. 2001 (135) ELT 429 and Emerson Network Power Vs. CCE, Mumbai 2002 (150) ELT 722. The Commissioner (Appeals) has relied upon these decisions as well as upon other decisions of the Tribunal. Although Revenue has filed an appeal against the Tribunals order in Nichrome Metal Works (supra) before the apex Court, the appeal is still pending. Following the decisions of the Tribunal cited supra, we uphold the impugned order and reject the appeal.
(Dictated and pronounced in open court)
(Dr. Chittaranjan Satapathy) (Jyoti Balasundaram)
Technical Member Vice President
Rex
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