PRABHAT CASTINGS Vs. COMMISSIONER OF CENTRAL EXCISE, BELGAUM

JUDGEMENT

(1.) APPELLANTS are engaged in manufacture of Castings and have filed this appeal against the order of the lower authorities that the value of moulds and patterns supplied free of charge by the customers should be added to the assessable value of castings. On the grounds that there is no binding of law to support the proposed loading, specially when they had received the said moulds/patterns much before the duty was imposed on castings.

(2.) WHEN the case was called, none appeared for the appellants, a letter was placed by the Registry from the appellants enclosing written argument and the inability to attend in person. The written arguments are taken on record and considered. The ld. SDR reiterated the findings and submitted that the matter is now settled by the Larger Bench decision of the Tribunal in the case of Mutual Industries Ltd. - 2000 (117) E.L.T. 578 (T) = 2000 (37) RLT 703 (CEGAT -LB) and there is no case in the present appeal, which should be dismissed.

(3.) WE have considered the matter and find :