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2017 (7) TMI 440 - AT - Central ExciseValuation - job-work - whether the job worker is required to discharge duty liability on the basis of selling price of the principal manufacturer? - Held that: - issue regarding valuation of goods manufactured on job work basis is no more res integra and the law has been well settled in this regard by the Hon’ble Apex Court in the case of Ujjagar Prints [1988 (11) TMI 106 - SUPREME COURT OF INDIA], where it was held that the job worker is not required to discharge duty liability on the basis of selling price of the principal manufacturer. - the adjudicating authority has rightly dropped the allegation in this regard and the interference by the Commissioner (Appeals) by placing reliance on the N/N. 27/92 dated 09.10.1992 is misconceived - Valuation - includibility - machine rental charges - Held that: - the issue settled by the judgment in the case of COMMISSIONER OF CENTRAL EXCISE, MUMBAI Versus PEPSICO INDIA HOLDINGS (P) LTD. [2009 (1) TMI 53 - SUPREME COURT] wherein it has been categorically held that the charges are not includible in the assessable value. Appeal allowed - decided in favor of appellant.
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