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2019 (9) TMI 276 - AT - Central ExciseValuation - inclusion of amount collected by the Appellant from their customers as mould modification/repair charges during the period 1997 to 2002, in the assessable value - related party transaction - determination of price at which moulds were sold by their inter-connected undertaking M/s MTIPL - admissibility of SSI exemption notification. Repairing/modification of moulds - HELD THAT:- Tribunal in the case of Ampson Engineering Pvt. Ltd [2016 (2) TMI 780 - CESTAT MUMBAI] and Karthigeya Moulds & Dies Pvt. Ltd [2007 (10) TMI 49 - CESTAT, CHENNAI], held that the activity of modification/rectification of the existing mould does not pass the test of manufacture, as defined under Section 2(f) of Central Excise Act, 1944, since no new product other than mould emerges in the activity of modification of the mould - on repairing/modification of moulds, the demand confirmed against the Appellant is unsustainable. Applicability of the provisions of related person under the category of inter-connected undertaking - HELD THAT:- This Tribunal in the case of Dujodwala Products Ltd [2007 (3) TMI 27 - CESTAT,MUMBAI], it is held that the Proprietaryship Concern and a Limited Company could not fall under the category of Explanation 2 (G) of MRTP Act, as the same applies to two body corporates and not one body corporate and a proprietary-ship concern. Thus there are no merits in the findings of the adjudicating Commissioner, holding that the price at which M/s MTIPL sold the goods to customers be considered the value, in computing the aggregate value of clearance while determining the SSI exemption benefit of the Appellant for the financial year 2001-2002. Appeal allowed - decided in favor of appellant.
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