TMI Blog2017 (2) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner of Central Excise, Mumbai-IV Vs. Otis Elevator Co. (I) Ltd. [2011 (6) TMI 569 - CESTAT, MUMBAI] it was held that interest on advances cannot be included in the assessable value. It prima facie appears that interest in not includible in the assessable value however, since the Commissioner (Appeals) has not passed the final order, at this stage, we cannot dispose of the matter finally - appeal allowed by way of remand. - E/3065, 3150/06 - A/85225-85226/17/EB - Dated:- 5-1-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Gopal Mundra, C.A with Shri Ginita Bodani, C.A. for Appellant Shri Ashutosh Nath, Asstt. Commr. (A.R) for Respondent Per : Ramesh Nair The appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of the goods manufactured by the appellant. 2. Shri Gopal Mundra, Ld. C.A. along with Ms. Ginita Bodani, C.A. appearing on behalf of the assessee submits that as regard the addition of notional interest in the value of the manufactured goods, the issue has been decided by this Tribunal in the appellant s own case reported as Commissioner of Central Excise, Mumbai-IV Vs. Otis Elevator Co. (India) Ltd. 2013 (292) E.L.T. 228 (Tri.-Mumbai), therefore the issue in hand is no longer res integara . He further submits that the appellant is manufacturing parts of lift and supplying at site for execution of the entire turnkey project of erection, installation and commissioning of lift at the site of the customer. Since the parts are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T.A 189 (v) Collector of Central Excise, Vadodara Vs. Dhiren Chemical Industries 2002 (143) E.L.T. 19 (S.C.) (vi) Paper Products Ltd. Vs. Commissioner of Central Excise 1999 (112) E.L.T. 765 (S.C.) (vii) Moosa Haji Patrawala Pvt. Ltd. Vs. C.C.E., Mumbai/Aurangabad 2001 (138) E.L.T. 290 (Tri.-Mumbai) (viii) Commissioner Vs. Lakshmi Precision Tools Ltd. 2004 (183) E.L.T. A65 (S.C.) (ix) Otis Elevator Company (India) Ltd. Vs. Commr. of C. Ex., Bangalore 2008 (229) E.L.T. 568 (Tri.-Bang.) (x) Otis Elevator Co.(I) Ltd. Vs. Commissioner of C.Ex. Mumbai-V 2012 (280) E.L.T. 531 (Tri.-Mumbai) (xi) Otis Elevator Company (India) Ltd. Vs. Superintendent of C. Ex., Range-I 2003 (151) E.L.T. 499 (Bom.) 3. Shri As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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