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TMI Blog2011 (2) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case in the appeal filed by the department are as follows. 2. M/s. Gupta Soaps (assessee in short) are the manufacturer of toilet soaps and detergents. They are also engaged in the manufacture of branded soaps on behalf of M/s. Wipro Ltd. The assessee had entered into an agreement on 27.10.95 with Wipro Ltd., as per which the entire raw material and packing material were to be supplied by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 4 of the Central Excise Act, 1944. Accordingly, show-cause notices dated 17.5.99, 27.7.99 and 30.3.99 were issued to the assessee demanding duty of Rs.1,07,32,921/- for the clearances made during the period August - 98 to February - 99 in respect of Wipro brand soaps manufactured by the assessee and cleared to M/s. Wipro Ltd. The case was adjudicated by the Commissioner of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order. The grounds of Appeal are the same as mentioned in the show-cause notices. 4. We have carefully considered the matter. In the case of M/s. Pearl Soap Co. CCE - 2001 (138) ELT 1317 (Tri.- Mum) this Tribunal has in an identical situation held that the jobworker is to be treated as manufacturer and value has to be determined in terms of Rule 6(b)(ii). The said decision has been aff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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