TaxTMI 
TaxTMI 
2017 (2) TMI 312
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....s. 2. (a). Appeal No. E/247 /06: The appellant were issued show cause notice demanding duty on the amortized cost on dies/tools not included in the value of the goods manufactured by them. The appellant were supplied tools/dies by their customer M/s. Toyota Kirloskar motor Ltd and using those dies/tools in the manufacture of excisable goods. Demand of duty on the amortized cost of dies/tools supplied by the buyers was confirmed by the lower authority. Aggrieved by the said order appellants are before this Tribunal. 3. Ld. Counsel for the appellants argued that tools/dies were not property of the appellant but were to returned to the supplier on completion of the order placed by the supplier. It was argued that the price of the goods has b....
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.... of Tribunal. It is seen from the decision of the Tribunal that the said goods were supplied free of cost under Rule 57F(2) and the said goods were components. In the instant case the goods are dies/tools and not components and same are not supplied under Rule 57F(2) but under Rule 57AC(5) (b). The provisions being different the decision of Hon'ble Apex Court in case of International Auto Ltd(supra) cannot be applied to the instant case. The appellant also cited the decision of the Tribunal in case of Krishna Fabrications Pvt Ltd Vs. Commr. Of C. Ex. Bangalore[2006(206) ELT 2008(Tri. Bang), Orissa Industries Ltd Vs. Commissioner of C. Ex. Bhubaneshwar-II[2007(220) ELT 236(Tri. Kolkata)] and Monon and Menon Ltd Vs. Commissioner of C. Ex. & C....
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....y, aggrieved appellant is before this Tribunal. 7. Ld. Counsel for the appellant argued that the lower authority have failed to appreciate that the telescopic reels and the resinous reels with adhesive oozing out were not marketable electric insulation tapes but waste and scrap. It was argued that at the time clearance of the waste and scrap though M/s. Leo Pack salvaged electrical insulation tapes from the material. It was argued that M/s. Leo Pack who were separate job-worker of Bhor Industries Ltd having no relationship, inter se, with the appellant. It was argued that there was any duty liability, the same should be on M/s. Leo Pack who has manufactured the electrical insulation tapes out of waste and scrap of the appellant. It was arg....