9911796707
TMI Blog2018 (11) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... electrodes used for joining of coils is an admissible cenvatable item - credit allowed. Valuation - includibility - whether the inspection and weighment charges recovered by the appellant from their customers would become a part of the assessable value or not? - Held that:- It is only in respect of supplies made to the Government Departments, who insist on further inspection of the goods that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being called nobody appeared. Accordingly, we have heard the learned AR and have gone through the impugned orders. 2. As per facts on record appellant is engaged in the manufacture of MS Tubes and Pipes falling under Chapter 73 of the First Schedule to the Central Excise Tariff Act, 1985. The dispute in the present appeal relates to availment of Cenvat Credit of duty paid on the welding electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of remanding the matter to Commissioner (Appeals). 4. As regards the availability of Cenvat Credit in respect welding electrodes, the issue stands settled by various decisions of the High Courts. The same stands followed by the Tribunal in the case of Kisan Sahkari Chini Mills Ltd. vs. Commissioner of Central Excise, Meerut-II reported at 2017 (352) ELT 215 (Tri. All.) laying down that we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods that the said inspection is being undertaken and inspection charges are being recovered by the appellant from their customers on actual basis. Tribunal in the case of Classic Polytubes Pvt. Ltd. vs. Commissioner of C. EX., Lucknow reported at 2016 (336) ELT 180 (Tri. All.) has held that such inspection is not mandatory and is undertaken at the option of the buyers, the same would not b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
