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2015 (4) TMI 121 - SC - Central ExciseValuation - appellant/assessee is the manufacturer of Earth Moving equipments which they are supplying to Bharat Earth Movers Limited - material is supplied by the BEML free of cost and after manufacturing the equipments the same are supplied to the BEML by the assessee - whether that cost is to be included in the value for the purpose of excise duty in the hands of the assessee - Held that:- CESTAT has allowed the appeal of the respondent herein relying upon the judgment of this Court in case of International Auto Limited Vs. Commnr . of Central Excise, Bihar, reported in (2005 (3) TMI 132 - SUPREME COURT OF INDIA) - we agree with the conclusion of the Tribunal that the case is covered by the judgment of this Court in International Auto Ltd. Thus, we do not find any merit in this appeal - Decided against assessee.
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