2016 (8) TMI 980

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....e For Revenue : Shri S K Shukla, Authorised Representative ORDER This appeal is filed against OIA No. KKS/383/DAMAN/2008 dt 30.9.2008 passed by the Commissioner of Central Excise (Appeals). 2.  The brief facts of the case are that the appellants are engaged in the manufacture of Medicaments falling under the CH 30 of CETA 1985 on loan license basis. The appellant incurred certain ....

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....red by their principal manufacturers i.e. the loan licensors. Therefore, the expenditures incurred towards obtaining FDA approval etc., on behalf of their loan licensors are irrelevant  as duty was paid on the transactions value of their loan licensors. He has  further submitted that  even though  this  point  was specifically  raised in their reply to the show c....

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....e principal manufacturer, that is the Loan Licensors,  raising debit notes   for expenditures  incurred  on behalf of their Loan Licensors becomes irrelevant, however, the Appellant could not place sufficient evidences to  substantiate the said claim. We also find that this issue has not been properly raised  by the appellant before the Ld Commissioner (Appeals) ....