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2021 (7) TMI 300 - CESTAT BANGALORECENVAT Credit - inputs - plastic household buckets - kitchen containers - to be considered as inputs or not, as they were neither used in the factory for the manufacture of final products nor were they accessories to their final products? - inclusion of value of buckets and other plastic containers in the value of soap (final product) - HELD THAT:- In clause (ii) of Rule 2(k) of CCR, the expression “any goods” is emphasized and this expression has a wide scope and coverage and there are no restriction that the goods covered under the expression need to be part of final product which are subjected to manufacture or they need to be accessories etc. The sole criteria for the goods coming under the said expression “any goods” should be the one that the value of these goods should be included in the value of the final product. Whether the value of buckets and other plastic containers were included in the value of the final products i.e. soap? - HELD THAT:- It was clearly brought on record by the appellants that the expenses towards purchase of the buckets are charged against the sales value of the company and therefore under the financial accounting angle, the value of the buckets are buried into the business income alone. It is an admitted fact that the appellant have not collected any consideration separately for bucket and hence the cost of the buckets was not charged on the customers separately. In the case of M/S. CADBURY INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I [2017 (4) TMI 1215 - CESTAT MUMBAI], the Tribunal has reiterated the decision of M/S. MANIK MACHINERY MANUFACTURERS P. LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-IV [2016 (9) TMI 623 - CESTAT MUMBAI] case, and has held that the assesse is entitled to cenvat credit on free goods given along with other goods. Appeal allowed - decided in favor of appellant.
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