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2015 (12) TMI 231 - SCH - Central ExciseValuation of goods - inclusion of actual fabrication cost by the processor or only the fabrication charges received on the material supplied - Captive consumption - Held that:- CESTAT' has held that Rule 6(b) (i) of the Valuation Rules is not applicable when the goods are produced on job work basis and returned to the raw material supplier. In coming to this conclusion, the CESTAT has relied upon the judgment of this Court in 'Collector v. Kandivali Metal Works [1997 (12) TMI 641 - SUPREME COURT]. We may note that this legal position has been reiterated by this very Bench in 'Commissioner of Central Excise, Pune v. Mahindra Ugine Steel Co. Ltd. [2015 (4) TMI 351 - SUPREME COURT]. - No merit in appeal - Decided against Revenue.
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