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2015 (10) TMI 1648 - AT - Central ExciseValuation of goods - Section 10A - Held that:- issue is no more res-inegra in view of the decision of the Tribunal in the Assessee’s own case, for the earlier period, in the case of Ravikiran Plastics Pvt. Limited vs. Commissioner of Central Excise, Vadodara - [2014 (2) TMI 211 - CESTAT AHMEDABAD]. The Tribunal set-aside the impugned order on the identical issue and allowed the appeals filed by the appellants. It has been held that transaction between the Assessee and M/s. Symphony are sales transaction, predominant supply of inputs or goods free of charge to Assessee not established. It is further held that initiations, monitoring and supervision of the manufacturing activities is purely a professional and commercial approach on the part of the brand owner to sustain his business, profitability and also to maintain the quality and timely supply of finished goods to the market to fulfil its sales commitments. It cannot be treated as job work under Rule 10A of the Valuation Rules. - impugned order is set-aside - Decided in favour of assessee.
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