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TMI Blog2018 (8) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... only the manufacture of sheet metal components which involve only cutting and welding of MS plates and thereafter cutting them to the required specification of its customers and as pleaded by the Ld. Counsel for the assessee, this does not require any specialized drawings but for the dimensions of the components. The drawings supplied by the customers being only dimensions of the components could therefore have no value - there is no justification to hold that the cost of drawings supplied by the customers is required to be included in the assessable value of the final product. Appeal allowed - decided in favor of appellant. - E/509/2011 - FINAL ORDER No. 42263 / 2018 - Dated:- 7-8-2018 - Hon ble Shri V. Padmanabhan, Member (Technica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the design and drawings supplied by its customers related only to the plant and not the components manufactured by them. The adjudicating authority however, vide impugned Order-in-Original No. 3/2011 dated 15.09.2011, confirmed the demand made in the SCN, interest under Section 11 AB and also levied penalty under Section 11 AC of the Act. Aggrieved by this order, the appellant has preferred the present appeal before this forum. 2. Heard the Ld. Advocate Shri N. Viswanathan for the appellant and Ld. AR Shri K.P. Muralidharan, AC, for the Revenue. 3. The point to be decided in this appeal is whether the designs and drawings supplied by the appellant s customers to be includible in the assessable value of the final products or not. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl.No. 1.0 PRICES which is as under:- 1.1 The total price for the manufacture supply of 22 nos. LV Guide Vanes as per our drawing will be ₹ 2,48,820/- (Rupees Two Lakhs Forty Eight Thousand Eight Hundred and Twenty only) . From this, only possible inference is that the designs and drawings were intended not to be valued because the customer wanted it that way and perhaps without even a minor change. Admittedly, the design and drawing is not shown as a separate excisable goods in the invoices and it is not the case of the Revenue that with reference to its value both the drawing and the final products are removed. 7.2 Further, the process undertaken by the appellant assessee is only the manufacture of sheet metal compo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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