9911796707
TMI Blog2018 (8) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... ds for the main contractors who undertake design, supply erection and commission of the cement, sugar or thermal power plants. The contractors who ordered for the said items give them entire drawings of the plant. The appellant manufacture the sheet metal components designed by the contractors purely for the purpose of ascertaining the dimension of the metal components in respect of which orders are placed on them with the stipulation that they should develop the lay out drawing on their own. 1.2 On intelligence the Officers of the DGCI conducted a search on 29.08.2007, and recovered various records claiming them to be of discriminating in nature. After three and a half years, the Revenue issued a SCN dated 31.03.2011, on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d drawing would only relate to the design and drawing which is provided by the vendor per se. 4. The Ld. Counsel while questioning the validity of adoption of 10% of the bill, has argued that such unilateral adoption of 10% of the entire sale value based on a single document obtained from the appellant's customer was improper. Ld. Counsel also relied on the decision of the Allahabad Bench of the Tribunal in the case of Berry Auto Ancillaries Pvt. Ltd. Vs. CCE - 2018 (359) ELT 728 (Tri. Alhd.). 5. Per contra, Ld. AR relies on the findings of the lower authorities. 6. We have considered the arguments advanced by both the parties and perused the materials placed on record and carefully considered the decisions relied upon during the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t contain any technical details and therefore they are mere transcriptions of the dimensions of the parts of the components. This view of ours is supported by a decision of the Mumbai Bench of the Tribunal in CCE, Pune Vs. Bharat Forge Ltd. - 2000 (122) ELT 169 (Tri.-Mum) and the decision of the Allahabad Bench of the Tribunal in Berry Auto Ancillaries Pvt. Ltd. Vs. CCE -2018 (359) ELT 728 (Tri.-All.). The relevant portion of the decision in the case of Bharat Forge Ltd., is reproduced as under:- "2. The departmental representative's contention that, had the drawings not been supplied, the assessee would have been required to incur expenditure in their development which would have then formed part of the assessable value, is not relevant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
