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2014 (12) TMI 1126 - AT - Central ExciseValuation of goods - Non inclusion of amount charged for development of the tools, moulds and dies in the assessable value of the motor vehicle parts manufactured - Held that:- For manufacture of motor vehicle parts as per the designs given by the individual customers, the appellant had, first, developed moulds, dies and tools and the cost of developing moulds, dies and tools had been fully paid by the customers. Thus, this amounts to receiving the required moulds, dies and tools free of cost from the customers for use in the manufacture of goods for them. In terms of Rule 6 of the Central Excise Valuation Rules, where the excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of Section 4 of the Central Excise Act except that the price is not the sole consideration for sale, the value of such goods shall be deemed to be the aggregate of such transaction value and the amount of money value of any additional consideration flowing directly or indirectly from the buyer to the assessee. Value of the moulds, dies and tools developed for each customer for manufacture of the motor vehicle parts for him and whose cost has been fully reimbursed by the customers, would have to be treated as additional consideration and their amortized value should have been included. But this has not been done. Thus, the appellant have not been able to establish prima facie case in their favour and conditions have to be imposed for safeguarding the interests of the Revenue - Partial stay granted.
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