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TMI Blog2018 (3) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... btaining from M/s Mahindra & Mahindra Ltd. or Chartered Engineer certificate, therefore dispute cannot be resolved at this stage in the given facts - the appellant must obtain Chartered Engineer certificate for certifying the cost of each drawing and on that basis the demand can be determined on the cost of such drawings. Appeal allowed by way of remand. - E/772/09, E/62, 1952/10, E/1095/11 & E/755/12 - A/85040-85044/2018 - Dated:- 11-1-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Sanjay Dwivedi, Advocate - for Appellant Shri H.M. Dixit, Assistant Commissioner (A.R.) - for Respondent ORDER Per: Ramesh Nair The fact of the case is that the appellant are manufacturing aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determination of the question before him. He further submits that quantification of cost of the drawings is without any basis and not based on the true facts. He submits that the cost @ 0.90% was taken by the Adjudicating Authority on the basis of a letter issued by M/s Mahindra Mahindra Ltd. wherein the figure of expenses on account of development, designing and drawing cost was given. He submits that the said cost does not represent the only cost of drawing but various activities of overall development and designing of the final product of M/s Mahindra Mahindra Ltd. Accordingly, considering the 0.90% for addition in the value of the components is illegal and incorrect on the facts and law. On query from the Bench whether any data towa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured by various other vendors. In this position the total cost of R D of M/s Mahindra Mahindra Ltd. cannot be attributed to the cost of drawing supplied by M/s Mahindra Mahindra Ltd. to the appellant. It is also fact that the appellant also did not make any effort to provide the cost of drawing either by obtaining from M/s Mahindra Mahindra Ltd. or Chartered Engineer certificate, therefore dispute cannot be resolved at this stage in the given facts. In our view, the appellant must obtain Chartered Engineer certificate for certifying the cost of each drawing and on that basis the demand can be determined on the cost of such drawings, therefore it is directed to the appellant to obtain such certificate from Chartered Engineer and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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