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2015 (5) TMI 373 - AT - Central ExciseDetermination of assessable value - Inclusion of Amortized cost of mould - Demand of differential duty - Held that:- Levy of duty on the difference between the charge of moulds and dies paid to maker thereof and recovery of such charge from Tata Motors is inconceivable when no such moulds and dies were removed by appellant. Such goods were never cleared by the appellant on the facts and circumstances brought out in the adjudication order. Appellant was mere user thereof. Such use of mould in the manufacture does not bring out the case of deemed removal thereof. Law is well settled that there is no one to one relation of the inputs to the outputs in Dai Ichi Karkaria Ltd. - [1999 (8) TMI 920 - SUPREME COURT OF INDIA]. The finished goods cleared are only liable to duty. But, mere use of moulds and dies to manufacture of such finished goods are not exigible to levy in the hands of the appellant. Record does not reveal allegation of undervaluation of the goods cleared to Tata Motors. - In absence of any depression to the assessable value, the cost of moulds in the present case cannot be held to be liable to duty without that being cleared by the appellant nor the difference realized by appellant from Tata Motors exigible to duty in absence of removal of that goods. - Decided in favour of assessee.
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