9911796707
TMI Blog2017 (8) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent ORDER Per : Archana Wadhwa After hearing both sides duly represented by Shri Gagan Kohli, learned Advocate for the appellants and Shri Harvinder Singh, learned AR for the Revenue, we find that the appellant was engaged in the manufacture of LPG domestic gas cylinders for and on behalf of IOCL and HPCL. The said buyers of the appellant were providing them LPG valves to be used in the gas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order on merits and is only contesting that while adding the value of the valves supplied by the oil companies in the assessable value of the cylinders, they are entitled to take credit of duty paid on such valves. He submits that since the valves were supplied by the oil companies free of cost, they were under bonafide belief that the value of valve is not to be added in the value of cylinders. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount is less. 3. After hearing the learned AR, we note that the only issue required to be decided by us is as to whether the appellant is entitled to benefit of credit of duty paid on the valves or not. Ld.AR submits that the credit is not available to them as they were not paying duty on the final products by including the value of valves supplied by the oil companies. We note that the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purpose of extending the credit to the appellant. 4. We also find force in the plea of the appellant that the duty is to be calculated by treating the entire consideration as cum duty. This issue stands settled by various decisions. One such reference can made to CCE vs. Maruti Udyog Limited-2002 (141) ELT 3 (SC). As the matter is being remanded, the adjudicating authority would also examine su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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