M/S. SOUTHERN COOLING TOWERS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, HALDIA - Central Excise - CESTAT KOLKATA - Tri - Failure to declare the value of components Bought out items received at site - Escapement of tax - Waiver of pre-deposit - The Petitioner claimed that the bought-out items are inseparably attached to the concrete foundation during assembly of the cooling towers and therefore constitute immovable property outside the ambit of excise duty Held that - Following CCE,Aura................................... Central Excise - Case Laws
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