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2011 (11) TMI 560 - CESTAT AHMEDABADAvailment of modvat credit on Paper Tubes and Spin Finish Oil, Cones, etc., used as packing materials - Held that:- tariff value are fixed by the Govt. of India on the basis of relevant criteria having a nexus to the value of the goods. He has also stated that the Apex Court observed that such value may be derived with reference to wholesale price, retail price or average price at which the goods are sold by the manufacturer concerned or even by the price at which the goods are sold by any particular person or place or the average price, which the goods command in the whole country or any part thereof. Based on the observation of the Hon’ble Supreme Court, he has taken a view that it is common understanding that when the price is determined on that basis, they are deemed to include all the inputs/packing cost incurred. No grounds have been put-forth in the memorandum of appeal to show why this decision is not applicable and in what manner the issue is different from the one dealt with by the Commissioner (Appeals) - Following decision in the case of Century Manufacturing Company Limited [1992 (5) TMI 19 - SUPREME COURT OF INDIA] - Decided against Revenue.
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