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2017 (11) TMI 1166 - AT - Central ExciseValuation - includibility - Board's Circular No.58/1/2002-CX. Dated 15.1.2002 - Revenue felt that the material supplied charges for the job work done by M/s.JVR at site should be included in the value of the air brake equipment supplied by the appellant - Held that: - since the process admittedly was in the nature of job work and the benefit of N/N. 214/86-CE was not availed by the job worker, the duty leviable, if any, had to be paid by the job worker and not by the appellant - Further, since the pipe fittings were not an input for the final product viz. Air Brake Equipment, the appellant appropriately did not avail the Movat Credit on the same - Appeal allowed - decided in favor of appellant.
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