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Anand Engineers Pvt Ltd, Ajay Shah, Sanjay R Shah Versus Commissioner of Central Excise

2017 (1) TMI 758 - CESTAT MUMBAI

Valuation - whether the amounts recovered for providing of drawings and documents in respect of the goods manufactured and supplied by the appellant is includable in the assessable value of the goods? - Held that: - the drawings are not used for the purpose of manufacturing of the goods manufactured by them because the piping drawings is for laying of pipes which has taken place at the site only and the fabrication drawings is related to goods for construction and the construction is also taken .....

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respondent ORDER Per Ramesh Nair The issue involved in the present case is that whether the amounts recovered for providing of drawings and documents in respect of the goods manufactured and supplied by the appellant is includable in the assessable value of the goods. 2. This is the second round of litigation. In the first round, this Tribunal has held that the drawings are not related to the manufacture of final products whereas it is related to the activities carried out post-clearance of the .....

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appellant filed appeal before the Commissioner (Appeals) who has held that such drawings are necessarily prepared by technical experts which involves considerable expenditure. Therefore, he upheld the demands. However, penalty was reduced on the appellant company as well as on the co-appellants. Being aggrieved by the order-in-appeal dated 30/01/2006 the appellant is before us. 3. Ms. Padmavati Patil, Learned Counsel for the appellant appeared before us and submits that both the items i.e. drawi .....

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tion that the said charges recovered were only for submission to various government authorities and not for the supply of the plant. The details of such drawings were referred in the appeal as well as written submissions. It is their submission that these drawings have nothing to do with the manufacturing of the goods supplied by them but it is only for the customers for submission to various authorities. Therefore, the value of the said drawings is not includable in the value. 4. Shri H.M. Dixi .....

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w: 1.1 Item no. 14 - Piping Material Specification & Piping Layout: 1.2 The specifications and the layout drawings are necessary for the customer for submission to the Factory Inspector, Indian Boiler Regulatory Authority (IBR), Fire Brigade and for the Maintenance Team after the Plant is put into operation. These specifications and layouts are also necessary for determining the insurance premium for the Plant in case of fire and/or accident to human beings for deciding the penalty and the s .....

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