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2018 (2) TMI 796 - AT - Central ExciseValuation - fully manufactured motor vehicle cleared by the job worker - Revenue held a view that the job worker having cleared fully manufactured motor vehicle on behalf of the appellant to depot of the appellant for further sale, the correct valuation should be the transaction value of such motor vehicle and not the cost plus processing charge as adopted by the job worker. Held that: - Admittedly, the manufacture of full vehicle is not carried up by the appellant in their premises - The duty liability and correct valuation on such goods rest with the actual manufacturer. There is no job work arrangement in terms of Central Excise provisions to link up these two (appellant and job worker) for Central Excise provisions including the differential duty. Demand set aside - appeal allowed - decided in favor of appellant.
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