2023-VIL-236-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Collection of consumable charges – Demand of excise duty – Sustainability – Appellant are engaged in manufacture of DG sets which are sold and installed at site of customers through their dealers – Audit of records of Appellant revealed that Appellant had collected charges from customers in name of consumable charges towards supply and use of consumable spares for Installation & Commissioning and Repair & Maintenance of old DG sets – Case of Department is that said charges are includible in assessable value of DG sets – Adjudicating authority confirmed demand of excise duty on consumable charges – Commissioner (Appeals) rejected appeal filed by Appellant – Whether consumable charges are includible in assessable value of DG sets – HELD – Appellant have two separate activities, i.e., one is manufacture and sale of DG sets on which excise duty is paid on transaction value and other activity is Installation & Commissioning and Repair & Maintenance – There is separate contract for such services – Activity of manufacture is completed when DG set is sold by Appellant from their factory on transaction value – Other activities such as supply of spares for Installation & Commissioning and Repair & Maintenance of DG sets is altogether a different activity, which cannot be clubbed with assessable value of manufactured DG set sold by Appellant –Case of department cannot be sustained – Consumable charges are not includible in assessable value of manufactured DG sets – Order under challenge is set aside and appeal is allowed
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