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2010 (6) TMI 742 - AT - Central ExciseValuation - inclusion of value of components received free of cost in assessable value - SSI Exemption - Reliance placed in the judgement of Tribunal in the case of Flux Engineering Ltd. v. CCE, Noida [2004 (8) TMI 547 - CESTAT, NEW DELHI], laying down that prior to amendment of N/N. 214/86-C.E., vide. N/N. 68/95-C.E., dated 16-3-1995, the machinery, plant, equipment, etc., were excluded. However, with the amendment, the exclusion clause relates only to packaging materials and plant, machinery which were excluded are no more covered in the exclusion clause. The Tribunal has also held that the benefit of N/N. 214/86-C.E. not only applied to the input but is also available to the capital goods. The value need not be included in the assessable value - appeal allowed - decided in favor of appellant.
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