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TMI Blog2019 (3) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... for appellant Shri M P Damle, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew M/s Sahyadri Starch & Industries Pvt Ltd is a manufacturer of liquid glucose and the dispute in this matter arising out of order of the original authority confirming duty liability of Rs. 5,76,509/- for the period from March 2006 to March 2008, Rs. 1,77,395/- for April 2008 to February 2009, Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... November 2009, no. PII/MMD/256/2012 dated 20th November 2012 and no. PUN-EXCUS-002-APP-129-13-14 dated 29th November, 2013, Commissioner of Central Excise (Appeals), Pune - I has upheld the demand which is based on determination of the value under Rule 6 of the said Rules. 3. We have heard Learned Counsel for appellant and Learned Authorised Representative. 4. The provisions of the valuation rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... connection with the production and sale of such goods, to the extent that such value has not been included in the price actually paid or payable, shall be treated to be the amount of money value of additional consideration flowing directly or indirectly from the buyer to the assessee in relation to sale of the goods being valued and aggregated accordingly, namely:- (i) value of materials, comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... durable containers had not gone into the production of goods and is, thereby, excluded from coverage of the Explanation. 6. On the other hand, Learned Authorised Representative submits that 'manufacture' would encompass every activity upto time and place of removal for the purpose of determination of value and, as the durable containers are utilized for such removal, the assessable value necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omer free of cost. Moreover, rule 6 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 implies that the ownership, whether in physical form or monetised form, should vest with the appellant for it to be construed as additional consideration. No such case has been made out in the records. As the provisions of Central Excise Valuation (Determination of Price of Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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