TMI Blog2007 (6) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have taken the credit on the duty so paid, or the appellants could have obtained the raw materials free of cost without payment of duty and supplied the bricks back to the Bhilai Steel Plant following the Rule 57F Procedure. The appellants have not strictly followed either of the procedures, but they paid duty on the job charges - appeal allowed. - E/EDM-411/05 - A-1133/KOL/2007 - Dated:- 8- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the value inclusive of the cost of raw materials plus transport charges etc. 4. The learned Advocate appearing for the appellants states that in a similar case, the Tribunal had ordered payment of duty on the full value of the job work inclusive of the raw materials cost vide International Auto Products v. CCE, Jamshedpur - 1999 (35) RLT 58 (CEGAT). The Tribunal had held that either they shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artik Kurmy, learned Advocate argues that the present appeal filed by the appellants are exactly on similar footing, as the one decided by the Hon ble Supreme Court in International Auto Ltd. (cited supra). He confirms that the appellants have not taken any credit of duty paid on the raw materials and they were eligible to clear the bricks duty-free under Rule 57F at the material time. He also sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rictly followed either of the procedures, but they paid duty on the job charges. Since in a similar case, recognizing status of a similar appellant as an intermediate manufacturer, the Hon ble Supreme Court has held that the intermediate manufacturer (namely, M/s. International Auto herein) need not pay the duty and such a decision has been followed in two other cases by the Tribunal, we also foll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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