9911796707
TMI Blog2014 (3) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Ms. Tuhina Sinha, Advocate JUDGEMENT Per Archana Wadhwa (for the Bench): Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Ms. Shweta Bector, learned DR for the Revenue and Ms. Tuhina Sinha, learned Advocate for the respondent assessee. 2. The facts in brief are that the appellant are engaged in the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 'Valuation Rules'). They also submitted CAS-4 Cost Certificate issued by Cost Accountant Certifying the cost of the goods. The adjudicating authority vide impugned order rejected the claim on the grounds including infirmities in the Cost Certificate and the doctrine of unjust enrichment. 3. The said order of the original adjudicating authority was appealed against by the respondents before Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that Rule 8 of the Valuation Rules is applicable in this case and the said goods are liable for payment of duty at 110% of the cost of the production of the goods. 6. .............. 7. ............ 8 .............. 9. The appellant have arrived at the cost of production of said goods at Rs. 17,101.17 PMT in the said CAS-4 certificate and arrived at the assessable value amounting to Rs. 18,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As is seen from the above, the Revenue is not disputing the same CAS 4 certificate adopted by the respondent for payment of duty. However, certain minor discrepancies are being pointed out by the Revenue at the time of grant of refund. Admittedly, the respondents are adopting the price of Rs.18,811.29 PMT for payment of duty on their final product. Same cost has to be adopted for the refund purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of ESPs was like a Capital Goods and not as Input or Raw material. In the instant case also, the said structural items have been used within the factory for erection of sheds etc. i.e. like capital goods. The decision of CESTAT is therefore applicable in the instant case. 5. As the items in question are used captively for construction of sheds etc., by applying the ratio of the above decision, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
