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2019 (9) TMI 276

..... action - determination of price at which moulds were sold by their inter-connected undertaking M/s MTIPL - admissibility of SSI exemption notification. Repairing/modification of moulds - HELD THAT:- Tribunal in the case of Ampson Engineering Pvt. Ltd [2016 (2) TMI 780 - CESTAT MUMBAI] and Karthigeya Moulds & Dies Pvt. Ltd [2007 (10) TMI 49 - CESTAT, CHENNAI], held that the activity of modification/rectification of the existing mould does not pass the test of manufacture, as defined under Section 2(f) of Central Excise Act, 1944, since no new product other than mould emerges in the activity of modification of the mould - on repairing/modification of moulds, the demand confirmed against the Appellant is unsustainable. Applicability of the .....

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..... pieces of mould against the invoice No.26, dt.15.03.2001 through their related person i.e. M/s Modern Thermoplastics India Pvt. Ltd (M/s MTIPL for short), suppressing the correct value and also they have collected charges on repair/modification of mould sold earlier to various customers but failed to discharge duty on modification/repair charges. Consequently, show cause notice was issued to them for recovery of Excise duty sort paid for the period from July 1997 to March 2002 with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before this Tribunal and this Tribunal vide Order dated 18.02.2010, remanded the matter to the Commissioner to pass a spea .....

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..... equires repair and maintenance. Also, certain moulds require modification due to change in design and specification of parts. It is his contention that the mould repairing/modification does not bring into existence a product having new name, character and use. Hence, therefore no manufacturing activity is involved on such mould repairing/mould modification. It is his contention that the issue is covered by the judgment of this Tribunal in the case of Ampson Engineering Pvt. Ltd Vs CCE Mumbai - 2016 (336) ELT 361 (Tri-Mumbai) and Karthigeya Moulds & Dies Pvt. Ltd Vs CCE, Chennai - 2008 (222) ELT 82 (Tri-Chennai). 5. On the issue of addition of value of ₹ 10,93,342/- to the aggregate value of clearance for the year 2001-2002 for the .....

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..... Valuation Rules, 2000 cannot be made applicable. Out of the 19 moulds supplied by M/s MTIPL to M/s IKEA, they had procured 14 moulds from the Appellant and imported remaining 5 moulds. He has submitted that the value of all 14 moulds were not on higher side when sold to M/s IKEA. In fact, only 2 moulds were sold at higher price than purchased from the Appellant. 7. The learned A.R. for the Revenue reiterates the findings of the learned Commissioner. 8. Heard both sides and perused the records. 9. The issues involved in the present appeal for determination are: whether the amount collected by the Appellant from their customers as mould modification/repair charges during the period 1997 to 2002 be added to the aggregate value of the clearance .....

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