TMI Blog2017 (8) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... ts case to hold that such addition of free supplied parts is not to be included in the assessable value - In SRF Ltd [2007 (3) TMI 613 - CESTAT, CHENNAI] the Tribunal was of the view that the entire exercise would be revenue neutral and therefore the demand cannot sustain - appeal dismissed - decided against Revenue. - E/243/2008 - Final Order No. 41508 / 2017 - Dated:- 3-8-2017 - Ms. Sulekha B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand relying on the judgment in the case of M/s. International Auto Ltd. 2005(183) E.L.T. 239 (S.C.). The department filed appeal before the Commissioner (Appeals) on the ground that the facts in International Auto Ltd case is not applicable. The Commissioner (Appeals) dismissed the appeal of department. Hence this appeal. 2. On behalf of department, the Learned AR, Shri. K.P. Muraleedha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and SRF Ltd Vs Commissioner of Central Excise, Chennai 2007 (220) E.L.T. 201 (Tri. -Chennai). 4. Heard both sides. 5. The issue is that the respondents after job work, while clearing the goods to their Principal did not include the cost of free inputs / raw materials supplied. The respondents are engaged in manufacture of automobile parts. In Ghatge Patil Inds. Ltd (supra) the Tribunal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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