9911796707
TMI Blog2017 (6) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... assessable value of the welding machine - demand set aside - appeal allowed - decided in favor of appellant. - E/3289/06 - A/87561/17/EB - Dated:- 30-5-2017 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Technical) Shri MPS Joshi, Advocate for Appellant Shri H.M. Dixit, Assistant Commissioner (A.R) for respondent ORDER The appellants are engaged in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-original, the appellant filed appeal before the Commissioner (Appeals), who, also concurring with the adjudicating authority, rejected the appeal of the appellant, therefore the appellant are before us. 2. Shri M.P.S. Joshi, Ld. Counsel appearing on behalf of the appellant submits that the consultancy services for design and development which was used in the manufacture of welding machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been included in the sale value being an expenditure of the appellant. 3. Shri H.M. Dixit, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by both the sides, we find that the facts is not under dispute that the appellant are manufacturing and selling their welding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale price of the goods to independent buyers, the same, by any stretch of imagination cannot be included in the assessable value of the welding machine. With our above discussion, we are of the considered view that the excise duty demanded on inclusion of design and development charges is absolutely incorrect and illegal. The impugned order is set aside. The appeal is allowed. (Pronounced in c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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