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The appellants are also having Service Tax Registration Certificate No. AAACEF4002GST003 for payment of Service Tax under reverse charge mechanism on consulting Engineering service, Management of business consultant service, Goods Transport by Road, Intellectual Property Right Services Other than Copyright, Information Technology Software Service, Legal Consultancy Service, Manpower recruitment/supply agency service and Rent-a-Cab Scheme operator service etc. 2.3 The appellants were of the understanding that their goods namely SS Sink is falling under Chapter Heading 7324 of CETA, 1985 and covered under Third Schedule of CETA, 1985 when cleared for retail sale, are required to be paid excise duty under Section 4A of the Central Excise Act, 1944, as the provisions of Legal Metrology (Packaged Commodities) Rules, 2011 are applicable to those goods, when cleared for retail sale. Accordingly, the appellants followed the practice of valuation under Section 4A of the Act of 1944, when the goods are sold for retail sale through dealer/distributor, and MRP was printed on each pack of goods (SS Sink) cleared for retail sale through dealer/distributor. The said goods are packed in corrugated boxes, and that a single unit is packed in each corrugated box when these are to be cleared for sale in retail sale. Further, the appellants also sell the goods to industrial/institutional consumer through dealer/distributor and on such sale of goods to industrial/institutional consumer, the goods are packed in "Bulk' i.e., more than one sink in a pack. In such cases, since the goods cleared to industrial/institutional consumer through dealer/distributor, the appellants were not printing the MRP on such packages. The department had conducted internal audit of the records of the appellants and had objected to the above practice of value adopted by the appellants on the ground that the excise duty is payable on MRP basis on all transactions, including the sale for industrial consumers, inasmuch as the goods are not sold directly from the appellants manufacturer to industrial consumer/institutional consumer and that multi- piece packages are also governed by the requirements of mandatory declaration of RSP/MRP in terms of the Legal Metrology (Packaged Commodities) Rules, 2011.

(ii) whether the CENVAT credit can be taken of service tax paid on installation of impugned goods sold by the appellants at their customer's premises, garden maintenance etc., as input service and recovery of CENVAT credit under CCR, 2004, as confirmed in the impugned order is legally sustainable or not?

7. In order to address the above issues, we would like to refer the relevant legal provisions contained in Central Excise Act, 1944; and Legal Metrology Act, 2009 read with Legal Metrology (Packaged Commodities) Rules, 2011, for determination of proper Central Excise duty applicable on the subject goods under dispute. The disputed period in the present case relates to 2013-2014 to 14.05.2015.

Rule 2. In this Act, unless the context otherwise requires---

xxx xxx xxx xxx

(l) "pre-packaged commodity" means a commodity which without the purchaser being present is placed in a package of whatever nature, whether sealed or not, so that the product contained therein has a pre- determined quantity;

Legal Metrology (Packaged Commodities) Rules, 2011 "Definitions Rule 2. In these rules, unless the context otherwise requires---

63. 7324 Sanitary ware of iron or steel 35".

8.1 On careful perusal of the above legal provisions, it transpires that the Central Excise Duty is leviable on any excisable goods under Section 3 of the Central Excise Act, 1944. Valuation for the purpose of determining Central Excised duty is provided under Section 4 ibid, as the transaction value or the tariff value; further, valuation shall be done on the basis of Retail Sale Price (RSP/MRP) less permitted abatement, in case of goods for which there is a requirement for declaration of RSP under Legal Metrology Act, 2009 or Legal Metrology (Packaged Commodities) Rules, 2011, and such goods have been specified by the Central Government by issue of a notification in terms of the Section 4A ibid. Thus, it clearly transpires that the value of the excisable goods shall be determined on the basis of RSP/MRP declared on the package thereof, if such goods fulfil the following two legal requirements. These are, firstly (i) there shall be a requirement under the Legal Metrology Act, 2009 or the rules made thereunder, for declaration of RSP/MRP on the packages thereof; and secondly (ii) the excise duty on such article produced or manufactured are subjected to RSP/ MRP based levy under Section 4A of the Central Excise Act, 1944, in issue of a notification by the Central Government, specifying such goods to be subjected to valuation under said Section 4A ibid.