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2019 (1) TMI 370 - AT - Central ExciseValuation - Job-work - value adopted as per M/s Ujagar Prints case [1989 (1) TMI 124 - SUPREME COURT OF INDIA] i.e. raw material cost + job charges - case of appellant is that the same goods were sold by the appellant to various buyers, when the sale price of same goods is available which is manufactured on job work basis, the sale price will apply instead of the value adopted in principle of M/s Ujagar Prints - allowability of transport cost - Held that:- The excise duty liability should be computed considering the sale value charged to the independent customers as the assessable value for the purpose of valuation of job worked goods. Since, the said value is in accordance with Section 4, the permissible deduction such as transportation is also available to the appellant. CENVAT Credit - Held that:- The goods of the said invoices were admittedly used by the appellant for job work. The same has been endorsed by the department by taking cost of raw material from the same invoices. In this position merely because the name of the appellant is not appearing on the invoices, Cenvat Credit cannot be denied - credit allowed. The valuation of job worked goods computed by the department on the basis of cost of raw material + job work charges is incorrect. Therefore, the adjudicating authority must re-quantify the duty on the value arriving on the basis of sale price of tin container applied to the independent buyer - ppellant is also entitled for deduction of transportation in accordance with law - CENVAT credit also allowed - appeal allowed by way of remand for the purpose of re-quantification of demand.
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