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2019 (1) TMI 967 - AT - Central ExciseMethod of Valuation - wall putty - mutually agreed price - principal-to-principal basis - job-worker or not? - applicability of Section 4(1)(a) of the Act or under Section 4(1)(b) of the Act read with Rule 10 A of the Central Excise Valuation? - Held that:- The issue is decided in appellant own case M/S. MIRAJ DRYMIX (P) LTD., SHRI ASHOK N MEHTA, DIRECTOR, SHRI SANJAY MAHAGAONKAR, AVP (TECH) , SHRI RAJ KUMAR YADAV VERSUS COMMISSIONER OF CGST RESPONDENT CC & CE, ALWAR [2018 (8) TMI 162 - CESTAT NEW DELHI], where it was held that Under the provisions of Rule 10A with Explanation, the condition precedent, i.e supply of raw material by the principal to the other manufacturer, job worker is not satisfied in the facts of the present case. Demand set aside - appeal allowed - decided in favor of appellant.
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