2015 (10) TMI 1648

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....Singh, JJ. For The Appellant : Shri Uday Johsi and Shri S.R. Dixit, Advocates For The Respondent : Shri K. Sivakumar, Authorised Representative Per : Mr. P.K. Das; Common issue is involved in these appeal and therefore, all are taken up together for disposal. 2. After hearing both the sides and on perusal of the records, we find that the M/s. Prince Containers Pvt. Limited (in short 'the Asse....

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....Limited vs. Commissioner of Central Excise, Vadodara - 2014 (303) ELT 144 (Tri. Ahmd.). The Tribunal set-aside the impugned order on the identical issue and allowed the appeals filed by the appellants. It has been held that transaction between the Assessee and M/s. Symphony are sales transaction, predominant supply of inputs or goods free of charge to Assessee not established. It is further held t....