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M/s. Larsen & Toubro Ltd. Versus CCE & ST Chennai

CENVAT credit - credit availed on common inputs used for dutiable as well as exempted goods - Windmill Tower - Held that: - 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 whether the appellants .....

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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 ) Shri S. Muthu Venkataraman, Advocate for the appellant Shri S. Govindarajan, AC (AR) for t .....

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goods namely, Windmill Tower. ii) Under valuation of Paint Shop fabricated by them by not including the charges of design and drawings. iii) Improper valuation in respect of Coal Ship Loader supplied to Halida Port Trust by not including System Engineering charges. 2.1 On behalf of the appellant, Ld. Counsel Shri S. Muthu Venkataraman, submitted that regarding the first issue since the contract is in the nature of work order and no actual sale is involved the appellant had then relied upon the j .....

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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 .....

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issue is that the appellants did not include ₹ 59.00 lakhs pertaining to System Engineering in the value of Coal Ship Loader manufactured and cleared by them. He submitted that the Show cause notice alleges that the System Engineering being essential for Coal ship loader, the value of system engineering has to be included in the assessable value of Coal Ship Loader. The ld. Counsel explains that there is a design element involved in the manufacture of ship loaders and design portion has al .....

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aring on behalf of Revenue reiterated the findings in the impugned order. 4. We have heard the submissions made 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 a .....

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