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2008 (12) TMI 129 - AT - Central ExciseCost of design and drawings supplied by manufacturer to component vendors - Department’s case is that the cost of such drawings and designs involved in the manufacture of the said components, should be included in the assessable value of the components manufactured by the vendors – in view of Explanation 1 to the said Rule 6 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, department’s claim accepted – however, practice of supplying such drawings and taking credit of duty paid on components accepted by department for long time, duty short paid is not due to suppression, so larger period not invocable
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