Case Law Details
Commissioner of Central Excise Pune II VS SS Engineers (Supreme Court of India)
The Hon’ble Supreme Court in Commissioner of Central Excise Pune II v. SS Engineers [Civil Appeal No. 5700 of 2019 dated July 07, 2023] dismissed the appeal of the Revenue and held that, value of items which were directly delivered to customer’s place and which never entered in the factory of the assessee should not be added to assessable value of goods supplied by the assessee.
Facts:
SS Engineers (“the Respondent”) is inter alia engaged in erection, installation and commissioning of sugar plant for which it uses own manufactured goods and procures goods from market which are directly delivered to customer’s place (erection site).
The Respondent availed ITC of own manufactured goods and paid the excise duty on such goods however, the Respondent has neither paid excise duty nor availed ITC on goods which are directly supplied from market to customer place as the excise duty on bought out items were paid by the manufacturer of such items.
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