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2017 (10) TMI 208 - CESTAT MUMBAIValuation - Section 4 or 4A of the Central Excise Act, 1944? - The case of the department is that the upplies are for the direct consumption by the institution in case of supplies made to industries and not for retail sale, the same should be valued under Section 4 - Held that: - The judgment of Hon’ble Supreme Court in the case of Jayanti Food Processing (P) Ltd. [2007 (8) TMI 3 - Supreme Court] relied upon by the Commissioner squarely covers the issue involved herein, where SC prescribes the ruling for proper valuation in 14 different but identical appeals in a single judgement. The same goods which were supplied in the retail market has been supplied to the customers namely M/s. L&T, M/s. Berger Becker Coatings, M/s. Massline Engineering Constructions, M/s. Stenelac Pvt. Ltd., M/s. Hindalco Industries, M/s. Global Corrosion Company, M/s Poonam Paints Corporation Ltd. etc. Unit of package is also same which bear the MRP. Though the goods were supplied to the aforesaid customers but the respondent supplied the goods which is not distinguished from the goods supplied for retail sale. In such case there is no exemption from affixing the MRP on the package. In such situation, the goods are correctly liable to be valued in terms of Section 4A. Appeal dismissed - decided against Revenue.
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