2017 (6) TMI 848

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....spondent: Shri V.K. Trehan, AR ORDER The brief facts of the case are that the appellants are  engaged in the manufacture of starter motor assembly.  They had purchased 10 machines collectively valued at Rs. 12,57,700/- as is mentioned in invoice No.4024 dated 19.9.2005 issued by M/s.Auto Ignition Ltd and availed the Cenvat credit of Rs. 2,01,392/- and education cess of Rs. 4,028/- ....

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....s upheld.  Aggrieved from the same, the appellant has filed this appeal. 2.   Learned Advocate for the appellant submits that the assessable value of the goods is aggregated to the transaction value and value of engineering, design and development work are essential for the purpose of manufacturing and same have to be included in the assessable value.  The appellant have ava....

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....nbsp; 3.   Ld. AR reiterated the findings in the order of Commissioner (Appeals) and stated that after final assessment of the value at the time of clearance, passing of Cenvat Credit on design and development charges is incorrect and illegal. 4.   Heard the parties and perused the records. 5.   From the order of the Ld. Commissioner (Appeals), I find that th....