Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 661 - AT - Central ExciseDemand of differential duty - goods cleared on payment of duty were not sold by the job worker but transferred to the principal manufacturer on the basis of indent of delivery and taxes like VAT was also not shown by the job worker, but paid by the principal manufacturer - Held that: - The job worker is doing the job work on the inputs received from the principal and clearing the said goods after doing the job work i.e. manufacture the AC Pipes and Couplings as per the requirement of assessee-Respondents on payment of Central Excise duty, who in turn cleared the same after fixing value as per the agreement with the buyers. The case is squarely covered by the decision of the Hon’ble Supreme Court in the case of Ujagar Prints vs UOI [1988 (11) TMI 106 - SUPREME COURT OF INDIA], where it was held that value for assessment of the goods manufactured by a job worker will consist of the total of the cost of raw material, manufacturing cost and the manufacturing profit. Appeal dismissed - decided against Revenue.
|