2011 (8) TMI 623

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..... CEGAT, WEST ZONAL BENCH, MUMBAI), drawing supplied by the customers for product manufactured by the manufacturer, the cost thereof is not includible in the assessable value. - E/1380 to 1383/04-Mum & E/CO-404, 403, 405, 409/04-Mum - - - Dated:- 9-8-2011 - Mr Ashok Jindal, Mr. Sahab Singh, JJ. Appearance Shri Shri H.B.Negi, for Appellant Per : Ashok Jindal These appeals .....

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..... e Central Excise Rules. The show-cause notices were adjudicated which resulted in demand of differential duty alongwith interest and penalty under Rule173Q of the Central Excise Rules. The respondents filed appeals before the Commissioner(Appeals) who relied on the decision in the case of CCE, Pune vs M/s. Bharat Forge Ltd. reported in 2000 (122) ELT 169 (T) and set aside the adjudication order an .....

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..... accordingly. As the issue involved lies in a narrow compass which has been incorporated herein above and we have found that the Commissioner(Appeals) while disposing of the appeals had relied on the decision in the case of CCE, Pune vs M/s. Bharat Forge Ltd.supra wherein it was held that drawing supplied by the customers for product manufactured by the manufacturer, the cost thereof is not inclu .....

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