2016 (12) TMI 975

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....Brief facts of the case are that M/s Whirlpool of the India Ltd, , A-4, MIDC, Ranjangaon, Pune- 419209 are engaged in the manufacturer of excisable goods viz Washing Machines, Air Conditioners, Refrigeration etc. falling under Chapter 84 of the Central Excise Tariff Act, 1985 During the course of audit, it was found that the assessee was manufacturing one particular model of refrigerators for sale to M/s Coca-Cola and their dealers. The assessee had worked out the assessable value of the said Refrigerator, for the purpose of paying central excise duty chargeable thereon after claiming deduction @40% as abatement, from the Maximum Retail Price (MRP). The said Refrigerators were not sold in the open market and were made specifically for use b....

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....39;. However, there was nothing in Section 4A of the Act or the SWMPC Rules, which lays down a condition of 'retail sale' for a product to be eligible for valuation in terms of Section 4A ibid. He relied upon the order of the Hon'ble Tribunal in the case of ITEL Industries Pvt Ltd vs. CCE - 2004 (163) ELT 219 (Tri.) and derived support from the cases of Jayanti Food Processing Pvt Ltd. vs. CCE -- 2002 (141) ELT 162 (Tri. - Del.), BPL telecom Pvt Ltd. vs. CCE Cochin - 2004 (168) ELT  51 (Tri. - Bang.) and Electrolux Kelvinator Ltd. vs. CCE - 2005 (179) ELT 214 (Tri. - Mum.) were squarely applicable to the facts of the case. 5. After hearing the opposing parties and perusal of the records, we find that the issue in the appea....

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....n which case the sale of telephones by the telephone manufacturing companies to DoT, MTNL & BSNL was considered and it was held that the duty will be under Section 4A of the Act and not under Section 4. Relying on that decision, the Tribunal in Civil Appeal No.2877/2005 has held infavour of the assessees. It is also held by the Tribunal that Rule 34(a) of SWM (PC) Rules would not be attracted in these cases. In short the Tribunal has held that these cases are identical with the cases involving the sale of telephone. We have already approved the judgment of the Tribunal pertaining to the sale of telephones in the earlier part of this judgment. We do not see any reason to take a different view in case of the Refrigerators. It was feebly state....