Excise duty not leviable on Contract of Erection and Commissioning of Boiler

S.S. Engineer Vs Commissioner of Central Excise (CESTAT Mumbai) Brief facts of the case are that the Appellant M/s S.S. Engineers are engaged in the sale of own manufactured goods and also engaged in trading of bought out items which are used in erection, installation and commissioning of Sugar Plant and other goods falling under chapter 84 of the First schedule to the Central Excise Tariff Act, 1985. The Appellant during the activity of installation of setting up of Sugar Plants are clearing to site their own manufactured goods on payment of duty and also using bought out goods. In case of e...