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2018 (8) TMI 1505 - CESTAT BANGALOREValuation - inclusion of cost of the materials supplied to them free of cost in assessable value - Held that:- In the instant case, the raw materials have been received free of cost under Rule 57F (4) challans. After the process, the appellants are sending back the goods to the supplier should, after completing the manufacture of the final product is clearing the same on payment of duty - This Bench in the case of Kailash Auto Builders [2004 (9) TMI 216 - CESTAT, BANGALORE] held that if by mistake the job worker had paid the duty on the raw materials used by him that should not be a reason for the Department to demand duty from him on the entire value of goods, hence, the demand cannot be sustained - appeal allowed - decided in favor of appellant.
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