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2016 (12) TMI 279 - AT - Central ExciseValuation - job-work - manufacturing TV cabinets for Weston Electronics - value of the moulded components supplied to them by Weston Electronics to be included in assessable value or not? - the challans were in the name of M/s Celak & Co., while actual manufacturing was being done by M/s Super Cabinet. Admittedly during the period of dispute , M/s Super Cabinet had no SSI Registration - Held that: - it is only a procedural lapse that the challans are not in the name of actual manufacturer - It may be mentioned that any amount of duty should always be based on necessary quantitative details with mathematical precision. Hence, we are of the view that the value of component material supplied by M/s Weston Electronics Ltd. has to be included in the assessable value which has been done by the assessee. When it is so, then we find no merit in the impugned order passed by the Collector of Central Excise, Delhi II. The same is hereby set aside - appeal allowed by way of remand.
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