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TMI Blog2018 (12) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... oduction of the goods captively consumed - CAS- 4 method of computation of production cost is retrospectively applicable - appeal dismissed - decided against Revenue. - APPEAL No. E/1834/2010 - A/87908/2018 - Dated:- 14-11-2018 - Dr. D.M. Misra, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri Bidhan Chandra, Additional Commissioner (AR), for appellant Shri M.H. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944, declaring the assessable value determined in accordance with the costing method prescribed under the said rule. Alleging that the cost of production declared by the respondent is incorrect inasmuch as they had not included selling and distribution charges and administrative expenses in the cost of production, demand notice was issued to them for recovery of the different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri M.H. Patil, for the respondent, has submitted that in view of the CAS-4 method, the selling and distribution and administrative expenses cannot form part of the cost of production and the CAS-4 method is retrospectively applicable as held by this Tribunal in their own case reported as CCE, Nasik vs. Mahindra Mahindra Ltd. 2011-TIOL-400- CESTAT-MUM and CCE, Nashik vs. Mahindra Mahind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduction of the goods captively consumed. The Revenue s contention that the method adopted for determination of cost of production as per CAS-4 method cannot be made applicable for the period prior to 1.7.2000. We do not find any substance in the said argument of the Revenue as has been consistently held by this Tribunal in appellant s own case that CAS- 4 method of computation of production cost ..... X X X X Extracts X X X X X X X X Extracts X X X X
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