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2016 (10) TMI 299 - CESTAT MUMBAIDemand of Central Excise Duty on inputs - pinion shaft and reck jaws - job work - inputs received on job work challan from factory of principal to appellant’s premises - whether the value of inputs needs to be included as inputs received were not for job work but for fitment in the final products? - Held that: - the central excise duty is paid on the entire value of the inputs along with final product despatched from the appellant’s factory premises. The decision in the case of INTERNATIONAL AUTO LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BIHAR [2005 (3) TMI 132 - SUPREME COURT OF INDIA] relied upon where the issue of discharge of duty on the inputs supplied by the final product manufactured is settled in favour of the assessee - appeal allowed - decided in favor of appellant.
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