2019 (2) TMI 759

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d goods the benefit of cum-duty value is available. c) Whether the demand for the extended period is sustainable. d) Whether the appellant are entitled for Cenvat Credit on the strength of the endorsed invoices issued in favour of the customer who supplied the goods consignment in the said invoice to the appellant for manufacture of their goods. 2. Shri. N.K. Oza, Ld. Counsel appearing on behalf of the appellant submits that as regard inclusion of cost of free supplied goods, he concedes that the value is legally includable. He submits that the demand for extended period is not sustainable, for the reason that there is not suppression of fact on the part of the appellant as the audit parties contended the audit for the period cover....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the assessable value of goods manufacture by the appellant. 6. As regard cum-duty price, he submits that since, the landed cost of the material was added, no deduction is permissible such as cum-duty price. He placed reliance on the decision of Mumbai Tribunal in the case of Jimcon Industries Vs. CCE, Kolhapur-2018 (17) G.S.T.L. 264 (Tri.- Mumbai) which was upheld by the Hon'ble Supreme Court reported as Jimcon Industries Vs. Commissioner-2018 (19) G.S.T.L. J50 (S.C). 7. As regard, limitation he submits that the appellant have not disclosed that they are using free supplied material in the manufacture of final product and the value thereof was not included. Therefore, there is suppression on their part, hence, the demand of extended ....