2003 (12) TMI 441

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....e Appellant. Shri Sanjay Singhal, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant was engaged in the manufacture of articles of plastic parts for television sets etc. and utilised for this purpose moulds which are sometimes supplied free of cost by the purchasers of these goods. The notice issued to it proposed to add the cost of moulds in the value ....

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....n that the suppliers of the moulds declined to furnish this information to the department is disingenuous. The fact that the appellant was able to get this information which forms the basis of the cost accountant's certificate itself exposes the fallacy of this argument. The cost accountant's certificate has been rejected by the Assistant Commissioner on the ground that it only takes into account ....