2010 (1) TMI 380

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..... stomers to the respondents, for manufacture of the impugned goods (biscuits) which has been disallowed by the lower appellate authority leading to the appeal by the Department. Held that- In the light of the Larger Bench decision cited above, only the amortized cost of the machinery applied free is required to be included while calculating the value of the impugned goods (biscuits). Accordingly, f .....

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..... equipment supplied free of cost by the customers to the job worker is settled by the Larger Bench of the Tribunal in the case of Mutual Industries Ltd. v. CCE, Mumbai [2000 (117) E.L.T. 578]. Hence we find that the order of the lower appellate authority is not in conformity with the decision of the Larger Bench cited above. 3. We also find that the details of the supply of machinery free of cost .....

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