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2018 (10) TMI 265 - AT - Central ExciseValuation - goods manufactured on Job-work basis, sold by the principal - Whether the goods manufactured by job worker and cleared to the principal which subsequently sold by the principal after certain activity would be valued in terms if Rule 10A (ii) or otherwise? Held that:- If there is no substantial change in the product then the goods cleared from the job workers premises will remain the said goods which is subsequently sold by the principal. However, we observed that the adjudicating authority has not properly verified the nature of activity carried out by the principal that whether such activity brought a substantial change in the product so that the identity of the product is changed. This is a vital issue to be verified before going to the conclusion that whether the goods manufactured and cleared by job worker and the same was sold by the principal falls under the term of “Said Goods” then only the obligation of Rule 10A (ii) can be decided. Appeal allowed by way of remand.
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