Reduction in value of machine sold post replacement of important part is normal

Starpac India Limited Vs Commissioner of Central Excise (CESTAT Chennai) CESTAT Chennai held that differential duty not payable as there is no contravention of Valuation Rules as an important part of the machine sold has been replaced with a less advanced component, slight reduction in the value of the machine sold is found to be normal. Facts- The appellant is engaged in the manufacture of Packing Machinery and parts and is availing CENVAT Credit in terms of the CENVAT Credit Rules, 2004. It appears that there was a scrutiny of input invoices of the appellant, during which time the scrutiny t...