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2018 (5) TMI 393 - CESTAT MUMBAIValuation - inclusion of value of pre-supply inputs used in the manufacture of job-work goods - The case of the department is that the value of such two types of critical raw material supplied by Ranbaxy should be added in the assessable value of the goods manufactured by the appellant - Held that: - Merely because the certain raw material was supplied by the principal under Rule 57F or 57 AC of erstwhile Central Excise Rules, 1944, the inclusion of cost of such raw material cannot be avoided. Since the appellant have opted to job-work on payment of excise duty then the correct assessable value has to be arrived at i.e. cost of all the raw materials used in the manufacture + job charges and nothing can be excluded from such value. The proposal of the department is to include actual cost of the raw material on which cum duty value should not be further taken, hence the same cannot be allowed on this count. Appeal dismissed - decided against appellant.
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