2016 (1) TMI 202

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....called out, it was pointed out that Revenue has filed an application for adducing additional grounds in this appeal. The same is taken up for disposal. On perusal of the miscellaneous application we are of the view that the additional grounds which are sought to be taken by Revenue can be considered while disposing of the appeal. Accordingly, the miscellaneous application is disposed of. 2. Learned Counsel submits that an identical issue of the very same respondent- assessee is involved in Appeal No. E/86178/15 and they have filed an application for early hearing of the said appeal. We called for the file from the Registry, as the said miscellaneous application and the appeal are not listed today, and perused the same. On perusal we do f....

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....nal and remanding the matter back to the adjudicating authority. The order-in-original in Appeal No. E/85238/15 is passed in denovo adjudication while order-in-original in Appeal No. E/86178/15 is passed in regular proceedings. In both the orders the adjudicating authority has dropped the proceedings initiated by the show-cause notices for the demand of CENVAT credit availed by the assessee. 6. Learned D.R. submits that the insurance which has been taken by the asseessee-respondent were in respect of various machineries, materials and site manufacturing items as also in respect of the factory building and township. It is his submission that the said insurance does not play any active role and has no direct nexus to the manufacturing proc....

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.... the respondent-assessee in respect of plant and machinery, inputs, other goods and factory building and building & residential township. It is also undisputed that the cost of such insurance is included in the valuation of the final product manufactured by them. We find that in the 1st round of litigation when the matter came before this Bench and this Bench while remanding the matter back to the adjudicating authority in paragraph No.5.1 has recorded as under:- "5.1 Prima facie, we find that the costs of various services availed forms part of the assessable value of the goods manufactured and sold by the appellant. Therefore, there is no reason to deny Cenvat Credit of the duty/taxes paid on the various inputs/input services avai....

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....rance cost has been included in the pricing of the final product. It is also recorded by the adjudicating authority that the order of the Tribunal is accepted by Revenue. On this factual matrix, we find that the findings as recorded by the adjudicating authority are in consonance of the law as has been settled by this Bench in the respondent - assessee's similarcase. The factual findings of the adjudicating authority that the cost of the insurance as indicated in the valuation of the final products remain undisputed. We find that this Bench in the respondent-assessee's own case by order dated 15.10.2015 has relied upon various judgements of the Hon'ble High Court of Bombay, and held that when the cost of any service is included to deter....