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2017 (1) TMI 758 - AT - Central ExciseValuation - whether the amounts recovered for providing of drawings and documents in respect of the goods manufactured and supplied by the appellant is includable in the assessable value of the goods? - Held that: - the drawings are not used for the purpose of manufacturing of the goods manufactured by them because the piping drawings is for laying of pipes which has taken place at the site only and the fabrication drawings is related to goods for construction and the construction is also taken place at the site. Drawings of both the items are not related to or not required for the manufacture - the value of these drawings are not includable in the assessable value - appeal allowed - decided in favor of appellant.
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