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M/s Vichitra Prestressed Concrete Udyog (P) Ltd., Mr. R.N. Agarwal Versus Commissioner of Central Excise, Nashik

2017 (12) TMI 709 - CESTAT MUMBAI

Valuation - includibility of certain costs - whether the valuation of the goods manufactured and supplied by the appellants for execution of turnkey project is correct and legal and whether the deduction claimed from the value is proper and legal? - Held that: - the cost of manufacture should be based on the CAS-4 certificate which was certified by the Cost Accountant and not by the cost details submitted by the Managing Director. - Cost of rubber rings - includibility - Held that: - ru .....

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of goods is made from the factory gate of appellant to the pipeline site of the customer - the valuation should be done on the basis of cost of manufacture + notional profit therefore the transportation in such valuation method cannot be included - the cost of transportation given in this case cannot be included. - Written off cost on account of theft or other loss - Held that: - there is no dispute of quantity of pipes cleared by the appellant. Certain quantity of pipe is on account of thef .....

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of excisable goods on which the excise duty is payable, the credit is admissible irrespective of whether the clearance of goods took place before or after Registration - the Adjudicating Authority needs to re-quantify the demand. - Matter remanded to the Adjudicating Authority for re-quantification of duty - appeal allowed by way of remand. - E/852 & 853/08 - A/91457-91458/2017 - Dated:- 13-12-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) None for Appellants Sh .....

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Excise Intelligence, it was found that the appellant have undervalued PSC pipes cleared from their factory, in as much as they have not included the cost of rubber rings supplied for jointing of pipe at site, cost of transportation from factory gate up to the delivery site of the project. Written off cost due to theft or any other loss, accordingly the differential duty demand was confirmed by the jurisdiction Commissioner vide the impugned order. Being aggrieved by the said order appellant file .....

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itted that the cost of rubber rings cannot be included in the assessable value of PSC pipes manufactured and supplied by the appellants for the reason that the rubber ring used only for jointing of pipes that to at project site which is a post removal activity, therefore the same is not included in the cost of the PSC pipes. As regard transportation cost they submitted that in view of the Tribunal's decision in the case of Bhuvalka Steel Industries Ltd. - 2007 (213) ELT 149 (Tri.-Bang.) and .....

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lants had cleared total number 3057 pipes measuring 14,145 meters as against the same, NMC has made payment to the appellants to the extent of total of 13,287 meters of pipes as evident from NMC's RA Bill No. 19 and it follows that the pipes in difference though procured at site, was not supplied to NMC, for being defective or damaged during transportation, lowering and laying as per agreement with NMC. The appellants further submitted that the Adjudicating Authority has denied the claim of .....

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goods manufactured and supplied by the appellants for execution of turnkey project is correct and legal and whether the deduction claimed from the value is proper and legal. There is no dispute between the assessee and Revenue that the valuation of goods should be on cost construction method, however there is a dispute regarding inclusion and exclusion of certain cost from the value. We find that the appellant's submission is that the Commissioner should have accepted the costing as given by .....

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appellants. The rubber rings is use for jointing of pipes at site which is an activity of laying of pipes, therefore the same cannot be attributed to manufacturing of pipes, therefore the same is not includible in the assessable value. As regard transportation cost, we find that the fact is not under dispute that there is no sale of goods through the depot. The clearance of goods is made from the factory gate of appellant to the pipeline site of the customer. Moreover when the valuation was acc .....

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