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TMI Blog2017 (10) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of polyester film and its raw material polyester chips. The respondents have two manufacturing units, namely Garware Polyesters Ltd. (Waluj) and Garware Polyesters Ltd. (Chikalthana). The respondents have also sister unit Garware Chemicals Ltd. located at Waluj. He pointed out that Garware Polyesters Ltd. (Waluj) had availed cenvat credit of Rs. 15,69,702/- on capital goods namely Pet Plant. During the visit of preventive officer of Aurangabad the said Pet Plant was lying unused in the open area. On enquiry it was found the Pet Plant was purchased from Garware Chemicals Ltd. Ld. AR for the revenue pointed out that Garware Chemicals Ltd. had supplied the said Pet Plant to Garware Polyesters Ltd. and issued a commercial inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew order wherein it has been stated the Commissioner has failed to address the basic issue of the reason for the difference in the price at which Garware Chemicals Ltd. paid duty and the price charged by them on the commercial invoices. He further argued that the Commissioner has failed to address the question regarding the period of utilisation of the said capital goods prior to their sale. 4. Ld. Counsel for the respondent argued that while appeals have been filed against Garware Polyesters Ltd. (Chikalthana), Garware Polyesters Ltd. (Waluj) and Garware Chemicals Ltd., the grounds of appeal relate only to Garware Chemicals Ltd. Therefore the other two appeals are infructuous and without authority. He also relied on the impugned order. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 17.06.2002 wherein the provisional assessment was finalised, the provisional assessment was sought stating that they are clearing the goods as such to their own unit. It is seen that the appellants have not cleared the goods to their own unit but they have cleared the goods to their sister unit. The provisional assessment ordered and finalised was for the purpose of clearance of their own unit but not to sister unit. When the goods are cleared to any unit which is not related then the transaction value is the value at which the assessment is done under Section 4 of Central Excise Act. 7. In these circumstances, the provisional assessment finalised by the order no. 106/DMD/02 dated 17.06.2002 cannot be applied to the value of clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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