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2018 (8) TMI 1079 - AT - Central ExciseValuation - inclusion of charges of repairing for which the appellant is raising debit notes - Department has demanded duty on the amount of debit notes which is for repairing of old and used engine on the ground that it is an additional consideration - Held that:- The debit notes raised by the appellant is in respect of the engines supplied more than 3 years back and subsequently they have received the said engine as defective only for repair for which debit note was raised. This activity is limited to repair of old and used engines, which has nothing to do with the manufacturing of the engine which was supplied long back. Therefore, the debit note is for repair which cannot be treated as additional consideration towards the sale of the engine which was made long back. Appeal allowed - decided in favor of appellant.
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