2012 (7) TMI 351

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....ondent: Mr. V.K. Singh, Additional Commissioner (A.R)   Per: S.S. Kang   1. Heard both sides.   2. Appellant filed this appeal against the impugned order passed by the Commissioner (Appeals).   3. Brief facts of the case are that the appellants are engaged in the manufacture of Philips brand steam irons falling under Chapter 85 of the Central Excise Tariff. A Show C....

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....to as PPMF for short). M/s PPMF are discharging duty on the plastic parts which also include the mould amortization cost. However, mould amortization cost is not recovered from the appellant as the costs were directly recovered from M/s PDAP. Appellants are manufacturing goods out of the plastic moulds which were solely supplied to M/s PDAP on payment of appropriate duty. As the duty has been paid....