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2017 (4) TMI 1124 - CESTAT MUMBAIValuation - servicing activities like repair and maintenance etc. relating to card clothing - includibility - contention of the department is that these services prima facie appear to be aiding/ smoothening in installation/ sale of the finished goods that they were issuing separate demands for recovering the cost of these services from their customer, which they failed to include in assessable value of the products - Held that: - Since the repairing activity is carried out on the old card clothing which also includes the goods initially supplied by some other manufacturer, therefore the said repairing activity has no relation to the manufacture and clearance of new card clothing manufactured by the appellant. In such case the service charge of the repairing is not in relation to the sale of the newly manufactured card clothing cleared by the appellant. Therefore, there is no question of addition of service charge of the repairing activity of old card clothing in the assessable value of newly manufactured card clothing - appeal allowed - decided in favor of appellant.
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