9911796707
TMI Blog2015 (4) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee - whether that cost is to be included in the value for the purpose of excise duty in the hands of the assessee - Held that:- CESTAT has allowed the appeal of the respondent herein relying upon the judgment of this Court in case of International Auto Limited Vs. Commnr . of Central Excise, Bihar, reported in (2005 (3) TMI 132 - SUPREME COURT OF INDIA) - we agree with the conclusion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which they are supplying to Bharat Earth Movers Limited (hereinafter called the ' BEML '). The material is supplied by the BEML free of cost and after manufacturing the equipments the same are supplied to the BEML by the assessee. The question is whether that cost is to be included in the value for the purpose of excise duty in the hands of the assessee. Without going into the controve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CEGAT and that appeal has been allowed thereby setting aside the demand raised by the adjudicating authority. Against the order of the CEGAT , the Revenue filed the appeal being Civil Appeal No.1996 of 2006. Since the show cause notices and consequent thereto the order passed by the adjudicating authority itself stands set aside by the CEGAT on merits, in so far as present appeal is concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal of the respondent herein relying upon the judgment of this Court in case of International Auto Limited Vs. Commnr . of Central Excise, Bihar, reported in (2005) 12 SCC 129. The endeavor of the learned counsel appearing for the Revenue was to demonstrate that the aforesaid judgment is not applicable and the fact that the case is covered by the another judgment of this Court in Burn Standard Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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