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TMI Blog2019 (2) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be added, therefore, there is no question of cum-duty price. In the same case it was held that invocation of the extended period is correct for the reason that free supplied goods and non inclusion of value thereof was not disclosed by the appellant to the department - Therefore, the demand on this count is clearly sustainable. CENVAT Credit - duty paying invoices - endorsed invoice - Held that:- Though the invoice was issued in favour of principle on whose behalf the appellant have manufactured the excisable goods but the facts remains that such invoices were endorsed in favour of the appellant by the principle. The receipt, use of the goods of the said endorse invoice by the appellant is not under dispute. So long the goods on wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on behalf of the appellant submits that as regard inclusion of cost of free supplied goods, he concedes that the value is legally includable. He submits that the demand for extended period is not sustainable, for the reason that there is not suppression of fact on the part of the appellant as the audit parties contended the audit for the period covered in the present case. He further submits that while including the cost of free supplied goods the benefit of cum-duty price needs to be extended to the appellant, accordingly, the duty liability would reduce. 3. As regard the appeal filed by the director of the company. He submits that the issue involved is interpretation of the valuation provision. Therefore, the director of the company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner-2018 (19) G.S.T.L. J50 (S.C). 7. As regard, limitation he submits that the appellant have not disclosed that they are using free supplied material in the manufacture of final product and the value thereof was not included. Therefore, there is suppression on their part, hence, the demand of extended period is rightly confirmed. 8. We have carefully considered the submissions made by both the sides and perused the record. 9. We find that as regard inclusion of value of free supplied goods by the buyer is undisputedly includable in the assessable value, therefore, the demand on merit on this issue is clearly sustainable. 10. As regard, limitation and cum-duty price this Tribunal dealing with the identical set of facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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