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TMI Blog2008 (12) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... r : T.K. Jayaraman, Member (T)]. - All these seven appeals have been filed against the following orders which are tabulated below : Sl. No. Appeal Nos. Name of the Party Order-in-Appeal Nos. and date 1. E/734-739/2007 M/s. Glaxo Smithkline Consumer Healthcare Ltd. 49-54/2007 (V-II) CE dated 28-9-2007 2. E/517/2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd., is includible at the bulk stage. It is seen that in terms of the agreement the royalty is based on the sales. In fact it is equal to 5% of the net sales value of the products. Revenue proceeded against the appellants on the ground that the said royalty should be included even at the bulk stage. This was contested by the appellants. However in all the impugned orders, a decision has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 13-2-2003, the assessments after 13-2-2003 had been finalized without including the element of royalty in terms of the CAS-4. Our attention was also invited to Clause 5.3 of CAS-4 which states that direct expenses will include royalty based on production, whereas royalty paid by M/s Glaxo Smithcline is based on the actual sales which will be payable only after further manufacturing, packing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants as Cenvat credit. Reliance is placed on the following decision : (1) CCE v. Textile Corpn, Marathwada Ltd., 2008 (231) E.L.T. 195 (S.C.) 6. We have considered the various points urged by both the sides carefully. The only issue to be decided is whether the royalty charges are includible at the bulk stage. We find that the Central Excise authorities in Patiala and Sonepet had alread ..... X X X X Extracts X X X X X X X X Extracts X X X X
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