Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 73 - CESTAT ALLAHABADCENVAT Credit - welding electrodes used for repair and maintenance of the machinery - Held that:- Held that:- Tribunal in the case of Kisan Sahkari Chini Mills Ltd. vs. Commissioner of Central Excise, Meerut-II [2017 (1) TMI 1479 - CESTAT ALLAHABAD] laying down that welding electrodes used for joining of coils is an admissible cenvatable item - credit allowed. Valuation - includibility - whether the inspection and weighment charges recovered by the appellant from their customers would become a part of the assessable value or not? - Held that:- It is only in respect of supplies made to the Government Departments, who insist on further inspection of the goods that the said inspection is being undertaken and inspection charges are being recovered by the appellant from their customers on actual basis - Tribunal in the case of Classic Polytubes Pvt. Ltd. vs. Commissioner of C. EX., Lucknow [2016 (3) TMI 800 - CESTAT ALLAHABAD] has held that such inspection is not mandatory and is undertaken at the option of the buyers, the same would not be a part of the assessable value of the final product - demand set aside. Appeal allowed - decided in favor of appellant.
|