TMI Blog2017 (10) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the matter of CCE, Indore V. Grasim Industries ltd. [2014 (4) TMI 650 - CESTAT NEW DELHI], where it was held that the testing charges of those containers would be includible in the value along with the cost of such containers if the containers are of durable and returnable nature, the amortized cost of the container including testing charges during the period of use would be includibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the containers supplied by the buyer, which in this case was its sister concern at Faridabad. On this basis, the department issued show cause notice invoking extended period of limitation. The proposals in the show cause notice was for recovery of duty amounting ₹ 6,10,631/-, alongwith interest; and imposition of penalty under Rule 25 read with Section 11AC of the Act. 2. The said s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. We note that the said issue is covered in favour of the assessee by the decision of this Tribunal in the matter of CCE, Indore V. Grasim Industries ltd., 2014 (304) ELT 310 (T) . The said decision has been unreservedly followed by this Tribunal in the matters of CCE, Customs (Appeals)- Vadodara-II V. Gujarat Alkalies Chemicals Ltd., MANU/CS/0208/2015 and Shakti Organic Chemical Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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