TMI Blog2023 (3) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... sue regarding the manufacture of goods involving free receipt of inputs by the appellant at the intermediate stage of manufacture was involved. The Hon ble Tribunal relied upon the Hon ble Apex Court s judgment in INTERNATIONAL AUTO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BIHAR [ 2005 (3) TMI 132 - SUPREME COURT] , where in it was held that in a case where a manufacturer supplied inputs free of cost to the manufacturer of intermediate products, it was not necessary to include the cost of such material in the assessable value of the intermediary products as the manufacturer of the final product was eligible for the credit of duty paid on all inputs and the intermediary product for clearance of the final product. Operation of the MODVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion value had to be redetermined as per Section 4(1) (a) of the Central Excise Act 1944 (CEA). Accordingly, two show cause notices were issued to the appellant for the period February 2009 to December 2010 and February 2010 to January 2011. The original authority vide orders dated 30/07/2010 and 26/09/2011, has confirmed duty with interest and also imposed a penalty. The Commissioner (Appeals) vide the impugned order has upheld the demand for duty along with interest for delayed payment and reduced the penalty by taking a lenient view in the matter. 3. We have heard Shri R. Parthasarathy, Consultant on behalf of the appellant. He has stated that the value of free supply of items by ALL was not required to be included the value of non-ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Lawkim Ltd. Vs. CCE, Pune reported in 2007 (218) ELT 142 (Tri. Mum.) e. Vako Seals Pvt. Ltd. Vs. CCE, Mumbai reported in 2016 (344) ELT 482 (Tri. Mum.) f. Orissa Industries Ltd. Vs. CCE, Bhubaneswar reported in 2007 (220) ELT 236 (Tri. Kol.) He stated that these judgments squarely apply to their appeals, and prayed that the impugned order may be set aside with consequential relief if any as per law. 4. Smt. Anandalakshmi Ganeshram, learned AR appearing for the Revenue has reiterated the findings in the impugned order. 5. We have gone through the facts of the appeal and all its connected documents. We find from the judgments cited by the appellant that this Tribunal had occasions to go through a similar issue in its judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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