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2015 (5) TMI 166 - AT - Central ExciseUnder Valuation of goods - Liability of payment of duty - Who is the manufacturer - Held that:- RGR is manufacturing goods on principle to principle basis. Moreover, they are manufacturing goods on behalf of the NPIL but they cannot be said as they are not manufacturer and NPIL is the real manufacturer in the light of decision of this Tribunal in the case of Glenmark Pharmaceuticals Limited reported in [2007 (11) TMI 192 - CESTAT, MUMBAI] - manufacturer is RGR and NPIL is not the real manufacturer. RGR is discharging their duty liability on cost plus job work charges as per the formula prescribed by the Apex Court in the case of Ujagar Prints [1989 (1) TMI 124 - SUPREME COURT OF INDIA] considering and also as per the CBEC Circular no. 619/10/2002 Central Excise dated 19/2/2002, duty demand against RGR on the selling price of NPIL is not sustainable. - Decided in favour of assessee.
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