2004 (6) TMI 422

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....or the Appellant. Shri P.M. Saleem, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  In all these 3 stay applications, a common question of law and facts are involved and hence, they are taken up together for disposal. In Stay Applications 28 and 29/2004, the appellants were seeking for waiver of pre-deposit of duty of Rs. 3,14,62,614/- and penalty of Rs. 2,0....

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....he process is carried by the appellants in their own yard and not outside their licenced premises and, therefore, the charges are required to be added as the final product i.e. gunitted pipes are supplied by the appellants to BWSSB. 2. The learned Counsel submitted that this process carried out by them on the pipes is not a process of manufacture and, therefore, its value is not required t....

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....of the goods and, therefore, its process and the transportation charges are rightly added in the assessable value. He distinguished the judgment rendered by this Bench and relied by the Counsel in the case of Andhra Pradesh Paper Mills Ltd. v. CCE - 2002 (149) E.L.T. 1000 and that of Paramount Centrispun Castings Ltd. v. CCE, Nagpur - 1995 (77) E.L.T. 705 and ICI India Ltd. v. CCE - 2003 (151) E.L....

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....ntire judgments cited by the Counsel and rightly distinguished by the learned SDR, we are of the considered opinion that the cost of guniting undertaken by the appellant at the guniting yard is includible in the assessable value of steel pipes as prima facie, this was carried out within the appellants own premises in a different yard. Therefore, even the transportation charges are required to be a....