TMI Blog2016 (1) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of exempted goods. Now, it would appear that the department equated the supposed "free" blades with exempted goods. Otherwise, Rule 6(1) has no relevance. Calling a free supplied good as exempted goods is legally unsustainable - there is no under-valuation or short payment of duty on the final products cleared, which includes the free supplied blades. Equating such free supply to exempted clearance is untenable as already explained. As such, the provisions of Rule 6 of the Cenvat Credit Rules, 2004 has no application here. - Impugned order is unsustainable - Decided in favour of assessee. - Excise Appeal No. E/1728/2006-EX(DB) - - - Dated:- 18-9-2015 - Ashok Jindal, Member (J) And B Ravichandran, Member (T) For the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n packs, it was mentioned that blades were being supplied free with the razors. The Department took the view that since the blades were supplied free cenvat credit taken on such blades should be reversed. The appellants contended that in their own case, this Tribunal held against them vide reported at 2003 (177) ELT 955 (Tribunal). The said decision was as per the earlier decision of the Tribunal in the case of G.S. Industries reported at 2002 (144) ELT 387 (Tribunal). For the latter period, in respect of G.S. Industries, on similar set of facts, the appeal was filed before this Tribunal and the same was allowed vide order reported at 2014 (313) ELT 340 (Tribunal). The Tribunal followed the decision of the Hon'ble Gujarat High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Now, it would appear that the department equated the supposed free blades with exempted goods. Otherwise, Rule 6(1) has no relevance. Calling a free supplied good as exempted goods is legally unsustainable. Ld. Commissioner (Appeals) categorically states that the Board's circular dated 28.10.2002 regarding MRP based valuation under Section 4 A is not relevant to the dispute as in the present case, there is no dispute about the appellant's assessable value or MRP of the product. Considering the ld. Commissioner (Appeals) categorical assertion , it is clear that there is no under-valuation or short payment of duty on the final products cleared, which includes the free supplied blades. Equating such free supply to exempted clearan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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