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2012 (6) TMI 338 - AT - Central ExciseJob-work - receiving machine bodies for Rubber Bonding from their principal - Revenue opinion that the values of the machine bodies to be added to the assessable value of the job-worked goods - waiver of duty, interest and penalty – Held that:- The applicants receiving the machine bodies for rubber bonding and the same after rubber bonding were cleared on payment of appropriate duty, therefore the goods cleared by the applicants are not finished and marketable goods. These are intermediate products, which are further used in the manufacture of dutiable goods by the principal - INTERNATIONAL AUTO LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BIHAR [2005 (3) TMI 132 (SC)] – complete waiver of pre-deposit.
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