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Tafe Motors & Tractors Ltd. Versus Commissioner of Central Excise Jaipur I

2016 (8) TMI 975 - CESTAT NEW DELHI

Correct cost of engines - manufacture of automotive IC engine - cost audit report submitted by the appellant was on the basis of CAS-4 and certified by their Cost Accountant - Held that:- no details for arriving at a different cost than the one submitted by the assessee stand given by the authorities below apart from making wide and blanket observations. We have also gone through the illustrations of CAS-2 for taking up the normal production which allows the average of 3 greater production durin .....

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engaged by adjudicating authority so as to arrive at the correct cost of the engines. - Appeal allowed by way of remand - Excise Appeal No. 1487 of 2007 - Final Order No. 52001/2016 - Dated:- 30-5-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Ms Rinki Arora, Advocate for the Appellants Shri Govind Dixit, AR for the Respondent ORDER As per facts on record, the appellants are engaged in manufacture of automotive IC engine which has been cleared by them to th .....

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the basis of CAS-4 and certified by their Cost Accountant. The said document submitted by the appellant were scrutinized and it was found that they have determined the cost of their engine on normal capacity basis as defined in CAS-4 by taking average of greater production of 3 years out of last 5 years. As Revenue found that they have also manufactured different specifications and sizes of IC engine, as also the spare parts and components, which have not been taken into account while arriving a .....

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for the appellant has taken us to various provisions of CAS-4 read with CAS-2. By drawing our attention to the illustrations as appearing in CAS-2, it stand submitted before us that average of 3 greater productions of last 5 years is required to be adopted for arriving at the normal production. Whereas the lower authorities have adopted actual capacity of utilization by observing that CAS 2 uses the expression average of three year instead of using the expression average of greater production o .....

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