2006 (5) TMI 405

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..... d by the Revenue against the order of Commissioner (Appeals). 2. The respondents M/s. Aureola Chemicals Ltd. are engaged in the manufacture of Sulphonic Acid on job work basis for M/s. Hindustan Lever Limited. They are availing Modvat credit in respect of the inputs used for manufacture of Sulphonic Acid. The respondents are getting LAB from M/s. Hindustan Lever Ltd. and they are producing sulph .....

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..... sion of the Supreme Court in the case of Ujagar Prints v. UOI Others reported in 1988 (38) E.L.T. 535, the value for the purpose of duty at the hands of job worker is the total cost of raw material plus the processing charges. During the manufacture of suphonic acid, if any waste or by-product is diverted, then it has to go to M/s. Hindustan Lever or it has to be cleared from the factory of job .....

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