TaxTMI 
TaxTMI 
2018 (10) TMI 15
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....i, Assam and is availing the benefit of area based exemption under Notification No.32/99-CE dated 08.07.1999 (as amended). They are the manufacturers of Repellants for Insects falling under Chapter 38 as well as Cleaning Preparation falling under Chapter 34 of the First Schedule to the Central Excise Tariff Act, 1985 respectively. In terms of the area based exemption notification, the appellant was required to pay Central Excise duty on the goods manufactured by them by making use of the cenvat credit available to them but subject to the value addition norms prescribed within the notification. The notification further prescribes that the assessee will have option to seek fixation of value addition norms at special rates, in case the asse....
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....ks of the assessee is always exclusive of the VAT/Sale Tax and other Indirect Taxes in line with the Accounting Standard 9. The notification also prescribed that the sale value is to be considered exclusive of Sales Tax/VAT/other Indirect Taxes, if any, paid on the goods. Further he argued that the sales value adopted is rightly taken, excluding the indirect tax component. (b) In their Profit & Loss Account for the year ended 31.03.2008, the Excise Duty is shown as Rs. 5,21,90,225/- which is found to have been arrived by deducting PLA refund, Miscellaneous Debit and adding back the Excise duty loading on closing stock. No explanation about the Miscellaneous debit could be provided. Otherwise also, no such Miscellaneous exp....
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....l Agrawal & Associates, Chartered Accountants dated 17.04.2010. He finally submitted that the calculation of value addition should be made in the light of the submission made and hence the appellant will be entitled to value addition rate at special rate. 4. Ld. DR justified the impugned order and submitted that: The appellant have deducted only the net excise duty after considering the PLA refunds, which should not have been done. He also submitted that the clarification now submitted by the appellant by way of Chartered Accountant's Certificate was not available to the Adjudicating Authority at the time of passing the impugned order. Hence, he submitted that the value addition norms needs to be worked out afresh after taking i....
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....present appeal has attached a certificate from Chartered Accountants dated 17.04.2010 in which the breakup of the cost of the raw-materials have been given, after taking into account the stock lying with various C&F Agents. But it is seen that the calculation and certificate were not available with the Adjudicating Authority which resulted in the claim of the appellant being rejected. 8. After considering the facts and circumstances of the present case, we find that the matter value addition is required to be re-worked out by the Adjudicating Authority, after taking into account the certificate submitted by the appellant, subsequent to passing of the impugned orders. For this purpose we set aside the impugned orders and remand the matter....