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2007 (10) TMI 177 - AT - Central ExciseSpare parts cleared by assessee to EFL (main co.) who use them in repairs and maintenance of water purifiers in Annual Maintenance Contract - assessee cleared certain spares to EFL who sell them - respondents pay duty on the basis of the sale value of EFL - but in respect of spares cleared to EFL who use them in their AMC, the value adopted for payment of duty is u/r 8 (cost construction method) – No error in assessee valuation – Revenue seeking duty to be paid on sale value of EFL is wrong
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