2009 (3) TMI 782

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..... , Manager, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. - This is an appeal filed by the Revenue. 2. Heard both sides and perused the records. 3. M/s. Maharashtra Scooter Ltd., Satara, the respondents (herein after referred to as assessee) are the manufacturer of two wheeler vehicle parts falling under C.S.H. No. 8211.00, 8208.00 & 7318.00 of the Central Excise Tar .....

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..... e appeal. 7. In the 'Grounds of Appeal', the Revenue has contended as under : (i)  A manufacturer cannot undertake any manufacturing activity of any product of the kind mentioned above without drawing/designs. The charges incurred on drawing/designs are directly connected with the production. Hon'ble CEGAT in Mipco Seamless Rings (Guj.) v. CCE [1998 (102) E.L.T. 396 (T)] has held that .....

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..... during 1992 to 1999 purport to add 2% of the value of the goods as design and drawing charges and to recover duty on the additional added value. It is also seen that the price is agreed and contracted between the assessee and their customers. The assessee have not recovered anything over and above the price contracted. There is no allegation regarding flow back of any additional consideration fro .....

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