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2017 (6) TMI 678 - AT - Central ExciseMaintainability of appeal - appeal to appellate tribunal - Valuation - job work - manufacture of malt extract and barley malt which has been cleared to M/s.Smithkline Beecham Consumer Healthcare on job work basis - Revenue is of the view that the assessable value is to be determined on the basis of price charged by the appellant to their independent buyers/consumers as per Rule 6 (b) (i) of the Central Excise Valuation Rules, 1975 - Whether the issue of valuation of the goods manufactured on job work basis can be raised in this appeal or not? - Held that: - reliance placed in the case of MIL India Ltd. [2003 (10) TMI 100 - CESTAT, NEW DELHI], where it was held that the appellant is having right to agitate the issue of applicability of Rule 6 (b) (i) in the appeal pending before us. Whether the provision of Rule 6(b) (i) of the Valuation Rules are applicable to the facts of the present case or not? - Held that: - On bare reading of the said provisions of the Rule 6, the said provisions are applicable to the goods which are not sold but are used or consumed by the assessee himself or on his behalf in the production or manufacture of other articles - Admittedly, in this case, the appellant is a job worker and job worked goods have been sent to the principal manufacturer. In that circumstance, although the goods were not sold by the appellant but are not used and consumed by the assessee himself or on his behalf in the production or manufacture of other articles. In that circumstance, the provisions of Rule 6 (b) (i) of the Valuation Rules are not attracted. Appeal allowed - decided in favor of appellant.
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