https://www.taxtmi.com/caselaws?id=447317 CESTAT Bangalore allowed the appellant's restoration application after appeal dismissal for non-prosecution due to counsel's failure to inform name change following merger. The Tribunal permitted cause title change and directed registry updates. Regarding duty assessment, CESTAT held that dies/moulds costs cannot be included in assessable value without evidence of separate recovery from customers. The Commissioner (Appeals) erred in remanding for amortised cost inclusion. On CENVAT credit, the Tribunal found sufficient documentation proving material receipt and utilization, rejecting further remand as previous adjudications failed to examine evidence. Appeal allowed, impugned order set aside. en-us Fri, 22 Dec 2023 00:00:00 +0530 Sat, 23 Dec 2023 09:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447317 CESTAT Bangalore allowed the appellant's restoration application after appeal dismissal for non-prosecution due to counsel's failure to inform name change following merger. The Tribunal permitted cause title change and directed registry updates. Regarding duty assessment, CESTAT held that dies/moulds costs cannot be included in assessable value without evidence of separate recovery from customers. The Commissioner (Appeals) erred in remanding for amortised cost inclusion. On CENVAT credit, the Tribunal found sufficient documentation proving material receipt and utilization, rejecting further remand as previous adjudications failed to examine evidence. Appeal allowed, impugned order set aside. Case-Laws Central Excise Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447317