2016 (6) TMI 716

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.... Shri Govind Dixit, DR. For the Respondent : Shri Rahul Tangri, C.A.. ORDER PER B. RAVICHANDRAN: These are two appeals by Revenue against Appellate order dated 16.05.2006 by the Commissioner (Appeals), Indore. The main Respondent (M/s.S. Kumars Ltd., Dewas) are engaged in the manufacture of processed man made fabrics. The second Respondent (M/s.S.Kumars Synfabs Ltd., Dewas) are merchant manu....

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....ct assessable value of processed fabrics in terms of principles laid down by Hon'ble Supreme Court in Ujagar Prints [1989 (39) ELT 493 (SC)]. All expenses incurred on grey fabrics till it reaches the premises of the processor should be included in the value. He pleaded that the Respondents failed to consider allied expenses while declaring cost of grey fabrics. They have failed to produce CAS-4 ce....

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....r the year 1997-98. On this ground alone, the proceedings against the Respondents have to fail. This much has been recorded by the lower appellate authority also. Even otherwise, on merit, we find no sustainable case for Revenue. The Respondents have submitted detailed work sheet with costing details. The various components for arriving at cost of grey and cost towards process - loss, processing/p....