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2010 (9) TMI 315 - AT - Central ExciseValuation – Job work - agreement was for manufacture and supply of paints, on principal to principal basis and the indication in the clause specifically indicates that all the taxes to be paid on such sale prices at the time of supply of paints by the appellant - agreement between both the parties indicating that the prices which are charged by M/s. Coromandel should be treated as sale to SIPL and on the full value they have to discharge the duty liability and sales tax - findings of the ld. Commissioner (Appeals) to come to conclusion that the relationship between the appellant and SIPL is i.e. job worker and principal manufacturer is incorrect - merely indicating the vendors of the raw materials or by giving advance money for procurement of such materials or installing the equipments giving by the SIPL would not render the appellant as a job worker – paint manufactured of specific application and nothing wrong in buyers specifying vendor for raw materials - orders were unsustainable and liable to be set aside – Appeal allowed
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