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2015 (3) TMI 253 - CESTAT NEW DELHIWaiver of pre deposit - Inclusion of value of the free supplied item i.e. stack in the value of the final product - Held that:- Admittedly stack are being supplied by the principal M/s. Leroy Somer India Pvt. Ltd. at Noida under the job work Challan, issued under Rule 4(5) of the Cenvat Credit Rules. After fixing the stacks in the Bodies of the Industrial Alternators, the goods are being returned to the principal, who further uses the same in the manufacturer of their final product and the duty is being paid by the principal manufacturer on the full value. The provisions of Rule 4(5) of the Cenvat Credit Rules 2004 allows movement of the goods on job work basis, under the job work Challan. As such, at this prima facie stage, we are of the view that the appellant has a good case in its favour so as to allow the stay petition unconditionally. - Stay granted.
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