TMI Blog2007 (4) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... . 467/2007 - Dated:- 18-4-2007 - [Order per : T.K. Jayaraman, Member (T)] - This appeal has been filed against the Order-in-Appeal No. 54/2005 dated 28-2-2005 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The appellants received advance payment from their customers for the supply of goods manufactured by them. The case of the Revenue is that the interest on the advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have got reflected in the purchase price to be charged from the buyers as it would form part of the value of the goods. Further he relied on the Bombay High Court decision in the case of M/s . Britannia Industries Limited v. Union of India - 1989 (44) E.L.T. 630 (Bom.) In the light of this decision, he upheld the order of the original authority. 3. Shri Lakshminarayana, the learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is from the money, which the appellant had received. Hence, there is no question that the advance received has been utilized in the production. The purchasers are Public Sector Undertakings and Government Electricity Board and the price offered was against Global Tender and hence, no nexus could be established between the price and the advance received. The Apex Court, in the case of CCE, Jai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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