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2018 (4) TMI 219 - AT - Central ExciseValuation - Includability - job-worker - appellant receives certain materials free of cost under delivery challan which they use for the process and clear the goods to L&T on payment of duty - Held that: - the appellants have received raw material from its customers under Rule 57F(4) and Rule 57AC(5)(a)-challans. The customers supplying the raw material have availed the CENVAT credit on such material and supplied the said material free of cost to the appellant for carrying out further processing of the raw material for manufacture of final product. Identical issue decided in the case of Vako Seals Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai [2016 (6) TMI 467 - CESTAT MUMBAI], where it was held that value of machine bodies supplied by the principle manufacturer need not to be added or same should not be levied with excise duty. Appeal allowed - decided in favor of apppellant.
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