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TMI Blog1997 (2) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... . Bhat, President]. The department has come up in appeal against the order passed by Collector (Appeals) reversing the order passed by the Assistant Collector rejecting the refund claim of the respondent and in turn allowing the refund claim. 2. Respondent, engaged in the manufacture of industrial valves, was clearing the goods on payment of duty having opted for invoice price procedure un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cost of second testing conducted in the manufacturer s premises at the instance of the buyers and at their cost. According to Shri M. Ali, JDR appearing for the appellant, such cost is liable to be added to the assessable value. He relied upon two decisions of the Tribunal. The first is the one in Madhavnagar Cotton Mills Ltd. v. Collector of Central Excise, Pune - 1986 (25) E.L.T. 443. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsmission towers at the site. In both these cases, the check or the testing, as the case may be, was the only check or test conducted though at the instance of the buyer and not second check or testing conducted at the instance of the buyer after initial check or testing by the manufacturer. 4. The respondent has relied on a few other decisions of the Tribunal. The earliest is the one in Shree P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the buyer for the additional testing. Our attention is invited to the circumstances that the department filed an appeal before the Supreme Court against this order and the appeal was dismissed as seen in 1993 (63) E.L.T. A 51. In General Engineering Works v. Collector of Central Excise, Jaipur - 1996 (81) E.L.T. 569, the Tribunal considered the decision of the Tribunal and the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that in later decisions of the Tribunal, the proposition enunciated in Madhavnagar Cotton Mills Ltd. and Richardson Cruddas Ltd. cases has been distinguished and held not to be applicable. It follows that those decisions are not applicable to a situation where besides the normal test conducted by the manufacturer on his own, where additional testing is done at the instance of buyer and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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