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2016 (9) TMI 936 - AT - Central ExciseJob-work - valuation - activity of building body at their factory on the duty paid motor vehicles' chassis supplied to them - appellants were acting as job worker to MIL - Held that:- the value of the goods supplied by the appellants is to be determined under Rule 10A of the Central Excise Valuation Rules, 2000 and not under Rule 6. The identical issue involved in these appeals has already been analysed at length in the various judgments of Tribunal upholding the stand of the department, and in fact the Tribunal view has also been sustained by the Hon'ble High Court of Bombay in in Hyva India Vs Union of India [2015 (5) TMI 25 - BOMBAY HIGH COURT]. This being the case, notwithstanding the Learned Advocate's valiant, but vain, efforts to convince us that the judgments are per incuriam and his other arguments that valuation rules has to be read with charging section, his reference to Committee set up by CBEC and report thereof on provisions for job work valuation etc., judicial discipline and judicial propriety requires us to follow and apply the ratio of the judgments cited supra especially when it is not the case of appellant that the same has not been stayed or overturned by higher courts. - Decided against the appellant
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