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TMI Blog2013 (12) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... rges from the various customers, by raising either debit notes or invoices, but did not include the value of the same on the goods manufactured with these drawings and designs for the purposes of payment of duty. The appellant also issued debit notes for charges towards technical study and assistance to develop an indigenous 10PO8 pressure die cast item at the request of the customer. The appellant did not include the cost of amortization in the value of castings manufactured using these dies. Accordingly, a show-cause notice was issued proposing to include the charges recovered from the customers towards drawing, design and development of dies used in the manufacture of goods by the appellant and to demand excise duty amounting to Rs. 15,2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of which of the goods cleared by the appellant, these demands pertain. The appellant captively consumed the dies developed and they were eligible for the benefit of Notification NO. 67/95. Therefore, the question of payment of duty on these amounts by including their cost in the goods manufactured would not arise. 3.1 As regards the Service Tax demand, it is contended that the department cannot simultaneously ask the appellant to pay excise duty on the charges collected as also Service Tax thereon. The drawings and designs developed by the appellant or the dies manufactured are goods and they are not services and, therefore, the question of demand of Service Tax would not arise at all. Similarly, in respect of debit note dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AC Compressor which the appellant has manufactured and supplied. Similarly the debit note dated 15.2.2002 raised on M/s Subros Ltd. for a sum of Rs. 53 lakhs shows that the charges are for technical study and assistance to develop 10PO8 pressure die cast item. It is therefore evident that the duty demand is towards the Pressure Die Cast Item for manufacture of the products supplied to M/s Subros Ltd. Thus, there is no vagueness in the show-cause notice. In any case, it is the appellant who has charged for the drawings and designs of the dies and therefore, the purpose for which the same is charged and the goods manufactured using these drawings and designs are very well known to the appellant. Therefore, it cannot be pleaded that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s developed for the manufacture of excisable goods, the consideration received would be includable in the assessable value of the goods manufactured using these drawings and designs. Therefore, the demand of excise duty in the present case has to be sustained in law. 5.2 As regards the demand of Service Tax under the category of Consulting Engineers Service for the period prior to 1.5.2006, the law envisaged that the liability to pay Service Tax on rendering of Consulting Engineers Service would be on the Consulting Engineering firm. The appellant herein is a manufacturer and not a Consulting Engineer. Only w.e.f. 1.5.2006, the law was amended to include any 'body corporate' rendering such services liable to pay Service Tax. Since in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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