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2016 (6) TMI 672 - CESTAT NEW DELHIAssessable value - Revenue entertained a view that the transport expenditure of the bare pipes from the respondent premises to the job worker premises is to be added in the assessable value - Held that:- In the present case the goods were removed from the premises of the appellant for the purpose of job work and not for subsequent sale from the job workers premises. Since the respondent is adopting the contract price for payment of duty and such value adopted for coated pipes from the premises of the job worker is in accordance with law, there is no ground for any addition towards freight. In view of the above finding on fact by the ld. Commissioner, we find no ground to interfere with the said impugned order. In the grounds of appeal the Revenue emphasized on the applicability of Rule 5 and “place of removal”. It was argued that the place of removal should be considered as job worker’s premises In view of the factual finding as recorded in the impugned order and the fact that the respondents are discharging duty on contract price, there is no merit in the present appeal. - Decided against revenue
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