TMI Blog2009 (11) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... 07, E/193, 304, 305, & 564/2008, E/207-209 and 232/2009 - Final Order Nos. A/1720-1734/2009 - Dated:- 13-11-2009 - Dr. Chittaranjan Satapathy, Member (T) and Shri P.K. Das, Member (J) Shri K.S. Venkatagiri and S. Panchanathan, Advocates, for the Appellant. Shri V.V. Hariharan, Jt. CDR, for the Respondent. ORDER Heard both sides in respect of 15 appeals which involve a common issue. The appellants have been awarded turnkey project by Tamilnadu Water Drainage Board (TWAD Board) for laying pipelines for supply of water. Under the project, the appellants are required to lay PSC pipes and maintain the same for one year after which the maintenance is handled by the TWAD Board. 2. Shri K.S. Venkatagiri, learned counsel ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he valuation in that case should be done applying the best judgment method under Rule 11 of the Central Excise Valuation Rules, 2000. It was also held by the Tribunal that while applying Rule 11, the principles embodied in Rule 8 applicable to captive consumption can be followed as the situation, i.e., use of the pipes in a turnkey project by the buyer, was akin to captive consumption. 6. Shri V.V. Hariharan, the learned Jt. CDR cites the decision of the Hon ble Supreme Court in the case of M.K. Kotecha v. CCE, Aurangabad - 2005 (179) E.L.T. 261 (S.C.) under which the method of comparable prices were ordered to be adopted as the basis of valuation. 7. After hearing both sides and perusal of the case records including the cited case la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luation Rules are not applicable, the duty paid by the appellants adopting the method prescribed under Rule 11 read with Rule 8 that is on the basis of cost calculated as per CAS-4 to which I5%/10% has been added, as submitted by the learned counsel for the appellants cannot be faulted with as we see no reason to discard such valuation. In any case, the valuation adopted by the Department is not based on any comparable value and the same cannot be approved. 9. Consequently all the impugned orders are set aside and the appeals are allowed. Since the authorities below had no opportunity to check the computation of duty done by the appellants adopting CAS-4 standard earlier, the authorities below will be at liberty to cross-check the same a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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