2011 (8) TMI 623

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....    Per : Ashok Jindal These appeals are filed by the Revenue wherein the respondents herein also filed cross-objections. The short issue involved in the matter is that whether the cost of drawing and designs supplied by the customer is to be included in the assessable value or not.  In these cases, the respondents are the manufacturers of M.V.Parts which were manufacture....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2000 (122) ELT 169 (T) and set aside the adjudication order and allowed the appeals of the respondents. Against the said orders, the Revenue is in appeals before us. 2. Shri H.B.Negi, ld.SDR appearing on behalf of the Revenue reiterated the allegations in the show-cause notices and submitted that drawing and designs have been supplied by the customers free of cost on which the respondents have ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... product manufactured by the manufacturer, the cost thereof is not includible in the assessable value. The same view has been taken by the Tribunal again in the case of CCE, Pune vs. Luna Agro Industries Pvt. Ltd. reported in 2009 (242) ELT 130 (Tri-Mumbai). Therefore, following the decision of co-ordinate Bench of the Tribunal, in these matters also we hold that the cost of drawing and designs in....