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2024 (2) TMI 435 - AT - Central ExciseValuation - inclusion of value of free material supplied by the principal manufacturer for the purpose of job work by the respondent on behalf of the supplier of the material or not - HELD THAT:- On the close scrutiny of the order it is found that the learned Adjudicating Authority has assumed that the principal manufacturer has discharged the duty on the total value of the finished product cleared by the principal manufacturer. However, no verification in this regard was made by the Adjudicating Authority. Since the INTERNATIONAL AUTO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BIHAR [2005 (3) TMI 132 - SUPREME COURT] case is solely based on the fact that the principal manufacturer has adjusted the duty while clearing the final product but in absence of said fact on record in the present case, reliance placed on International Auto Ltd only would not be proper. Accordingly, for applying the ratio of International Auto Ltd the fact needs to be verified that whether the principal manufacturer has paid the duty on the total value of the final product including the value of the material supplied by the principal manufacturer to the job worker in the present case. Therefore, the matter needs to be remanded back to the Adjudicating Authority for passing a fresh order. Appeal is allowed by way of remand to the Adjudicating Authority.
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