2018 (2) TMI 717

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stt. Commr.) AR for Respondent Per: Anil G. Shakkarwar Present appeal is arising out of Order-in-Appeal No. NOI/SVTAX/000/APPL-I/330/2016-17 dated 13.02.2017 passed by Commissioner of Central Excise (Appeals-I), Meerut. 2. Brief facts of the case are that the appellant debited an amount of Rs. 26,56,940/- on 11.11.2014 in compliance to Audit report bearing FAR No. 126/2014-15. The said de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....order has held that sub Rule (3) of Rule 6 of Cenvat Credit Rules is not applicable in the present case. However, while holding so the learned Commissioner (Appeals) as ordered to include the cost of medical examination/test reports received by the appellant from LIC in the taxable value. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the learned counsel for the appella....