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2018 (6) TMI 1073 - AT - Central ExciseValuation - Job work - inclusion of cost of sprouts in assessable value - manufacturing of barley malt on job work basis - whether the cost of sprouts was included by the appellant while discharging his excise liability? - Rule 8 of CER - Held that:- In the case of Campco Chocolate Factory, [2010 (6) TMI 383 - CESTAT, BANGALORE] it was held that in case the sale proceeds from sale of husk is retained by the job worker while paying duty it already included in the value of product manufactured as the cost of raw material no question of adding the value of husk in the value of intermediate product cleared by the job worker to principal manufacturer arise. Allegation of additional consideration are held as not sustainable. The department has wrongly invoked rule 8 of the valuation and has wrongly calculated the differential duty - appeal allowed - decided in favor of appellant.
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