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2023 (10) TMI 109 - CESTAT BANGALOREValuation of manufactured goods - process amounting to manufacture or not - assessable value arrived by the appellant on re-engraving of duty paid cylinders supplied by the customers free is in accordance with the provisions of Central Excise Valuation (Determination Of Price Of Excisable Goods) Rules, 2000 or not - demand of differential duty - HELD THAT:- This issue has been settled by the Larger Bench of this Tribunal in the case of JSS. PRINTING INDUSTRIES PVT. LTD. VERSUS COMMR. OF C. EX., CALCUTTA [2000 (10) TMI 63 - CEGAT, COURT NO. II, NEW DELHI] where it was held that the work carried out to re-engrave the rollers second, third or fourth time, as the case may be, will not amount to process of manufacture. However, this issue has not been brought before the authorities below. The appeals be remanded to the adjudicating authority to consider the judgment of the Larger Bench of this Tribunal directing discharge of service tax on the activity of re-engraving of Rotogravure Printing Cylinders under ‘Business Auxiliary Service’. Appeal allowed by way of remand.
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