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2017 (7) TMI 435 - AT - Central ExciseCENVAT credit - credit availed on common inputs used for dutiable as well as exempted goods - Windmill Tower - Held that: - The appellants in the present case though have reversed the proportionate credit along with 8% of labour charges, it is contended by the department that they have to reverse 8% of value of exempted goods after including the value of free supply items. In view thereof, we find that it is fit to remand the issue to the adjudicating authority to consider whether the appellants have reversed credit as required under Rule 57CC - matter on remand. Valuation - includibility - charges to the tune of ₹ 59 lakhs in respect of System Engineering charges in the value of Coal Ship Loader - Held that: - this issue requires to be remanded for verification of the appellant's claim that the design element in the manufacture of Ship Loader has already been included for payment of duty. The charges for the System Engineering amounting to ₹ 59.00 lakhs sought to be included by Revenue relates to aspects such as Port layout, Jetty position etc. We are of the view that the appellants should be given an opportunity to produce documents to establish their claim - matter on remand. Appeal allowed by way of remand.
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