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of <h1>CEGAT overturns duty levy on pattern tooling cost for Mahindra & Mahindra, citing lack of evidence</h1> <h3>DCM ENGINEERING PRODUCTS Versus COMMISSIONER OF C. EX., CHANDIGARH</h3> DCM ENGINEERING PRODUCTS Versus COMMISSIONER OF C. EX., CHANDIGARH - 2002 (142) E.L.T. 105 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi considered the issue of levy of duty on cost of pattern tooling for M/s. Mahindra & Mahindra. The appellant argued that duty demand was premature as no castings were supplied during the relevant period. The Tribunal agreed, stating that duty liability cannot be imposed without evidence of supply. The order confirming duty levy was set aside, allowing the appeal.
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