TMI Blog2017 (7) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... System Engineering charges in the value of Coal Ship Loader - Held that: - this issue requires to be remanded for verification of the appellant's claim that the design element in the manufacture of Ship Loader has already been included for payment of duty. The charges for the System Engineering amounting to ₹ 59.00 lakhs sought to be included by Revenue relates to aspects such as Port layout, Jetty position etc. We are of the view that the appellants should be given an opportunity to produce documents to establish their claim - matter on remand. Appeal allowed by way of remand. - E/390/2006 - Final Order No. 41082/2017 - Dated:- 16-6-2017 - Smt. Sulekha Beevi C.S., Member ( Judicial ) And Shri V. Padmanabhan, Member ( Technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out, the appellants again paid 8% of the labour charges amounting to ₹ 5,45,547/-. That Rule 6 of Cenvat Credit Rules 2002 was amended retrospectively. That in such situation of amendment, the amount reversed by the appellant would suffice. The Ld. Counsel submitted that the matter may be remanded for quantifying whether the credit reversed is in order. He further pleaded that since the appellant had already reversed sufficient amount and the judgment in the case of Ballarpur Industries Ltd. rendered by the Tribunal at that time being in favour of appellant, the penalty on this count may be set aside. 2.2 The second issue is that the appellants did not include the cost of design and drawing charges supplied free by M/s. Durr (I) L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by both sides. 5.1 We find the first issue is with regard to the credit availed on common inputs used for dutiable as well as exempted goods (Windmill Tower). It is submitted that they have already reversed the proportionate credit and also 8% of the labour charges. However, they have not included the value of the free supply items for calculating the value of the exempted goods. The appellants in the present case though have reversed the proportionate credit along with 8% of labour charges, it is contended by the department that they have to reverse 8% of value of exempted goods after including the value of free supply items. In view thereof, we find that it is fit to remand the issue to the adjudicating authority to consider whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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