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Commissioner of Central Excise, Belapur Versus Sulzer Pumps India Ltd.

2015 (10) TMI 908 - CESTAT MUMBAI

Valuation - Inclusion of amount pertaining to debit notes and testing - Held that:- Issue is already decided by the Larger Bench of this Tribunal in the case of CCE, Raipur vs. Bhaskar Ispat Pvt. Ltd. reported in [2004 (3) TMI 102 - CESTAT, NEW DELHI .....

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n view of the above position and keeping in view the decision of the Larger Bench in the case of Bhaskar Ispat Pvt. Ltd. (2004 (3) TMI 102 - CESTAT, NEW DELHI), the appeal filed by the Revenue is dismissed - Decided against Revenue. - APPEAL No. E/32 .....

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Advocate : For The Respondent ORDER Per: P.K. Jain This is an appeal filed by Revenue. Brief facts of the case are that the respondent assessee is a manufacturer of PD pumps/water pumps etc. Normally such pumps after manufacture are inspected and te .....

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ies are recovered from the customers through debit notes. The case of the Revenue is that the amount pertaining to such debit notes will form part of the assessable value. The appellants contention is that such an inspection is not part of their man .....

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riginal authority confirmed the demand. Aggrieved by the said order, the respondent-assessee filed appeal before the Commissioner (Appeals) who allowed the appeal. The Revenue is in appeal against the said decision of the Commissioner (Appeals). The .....

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