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TMI Blog2021 (9) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... fore supply of the goods. Therefore, it cannot be said that the Product Recall Policy Expenses is a post removal expenses, once it is pre-determined the goods can be supplied only after the Product Recall Policy is taken then it becomes part of cost of the final product, during the manufacturing of the same, and the credit is allowed. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No.10416 of 2019 - A/12367/2021 - Dated:- 21-9-2021 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Sh. Rahul Gajera (Adv.) for the Appellant Sh. Rajesh P Parekh, Superintendent (AR) for the Respondent ORDER Shri. Rahul Gajera, Learned counsel appearing on behalf of appellant submits that the issue involved is the ..... 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 the Insurance for product recall is determined before supply of the goods, as this is one of the condition of the sale of the goods, therefore, it cannot be called as a post removal activity. He submits in the identical case of the other assessee M/s Orbit Bearing India Pvt.Ltd vide order No. Raj/EXCuS/000/APP/208/16/17 dated 28.03.2017 the authority allowed the credit in respect of Product Recall Insurance Policy. As per the submission of the Ld. Counsel, Revenue has accepted the order. He submits that the Ld. Commissioner (Appeals) has mentioned in the order that this order is not binding on him. He also placed reliance on the following judgment. ROTORK CONTROL (INDIA) PVT.LTD. Vs. COMMR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in respect of Product Recall Policy. The Ld. Commissioner (Appeals), in the impugned order though referred this order but discarded the same on the ground that it is not binding on him, without appreciating the views on merit taken. 5. In my considered view, unless until there is serious infirmity in order of the Commissioner (Appeals), in order to follows the principle of judicial discipline, the Ld. Commissioner (Appeals) should have given regard to that order of the other Commissioner (Appeals) who gone through the definition of the inputs service prevailing wherein the inclusive Clause of the services mentioned is security . In the present case the Product Recall Policy expenses is born for the purpose of security of the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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