No excise on supply of various bought-out electrical items and accessories as BPL Kits

M/s TGL Enterprises Pvt Ltd Vs. Principal CCE (CESTAT Delhi) The brief facts of the case are that the assessee- appellant is engaged in supply of various bought-out electrical items and accessories to various nodal agencies to provide electricity connection to below poverty line (BPL) households. They procured these items from various parties and supplied them to these nodal agencies in various combinations (BPL Kit). The combination of BPL Kits contained all or some of the items like Wooden or Polycarbonate board, DP switches, Kit-Kat Fuse, Piano switch, Bulb holders, CFL bulbs, MCB, Nuts, Bo...